Improving Firm Performance Through a Mobile Auditing Assistance System

Abstract

Generalized Audit Software (GAS) is often used in the current business environment. Despite the advent of mature mobile technology, designs for effective mobile information technology to support auditing tasks have not been developed. The purpose of this study is to develop a mobile auditing assistance system to support auditing tasks in an organization. A mobile auditing assistance system is implemented with five functions: auditing tasks, optimal path planning, searching assets location, scanning assets, and returning auditing tasks. Based on a cost and benefits analysis, a mobile auditing assistance system can reduce costs, increase benefits, and improve firm productivity and performance. Firms can use this approach to design their own mobile auditing assistance system. This allows auditors to perform auditing tasks independently on a real time basis and achieve the objectives of a mobile auditing assistance system.

Performance Audit – Essential Element of Improving the Management of Public Sector Institutions

“…-Effectiveness is the extent to which a public sector organization achieves its stated objectives in relation to the costs generated. Although the auditor can determine or measure the effectiveness by comparing the results with the goals established within the objectives, however, it is recommended that when auditing the effectiveness try to determine the extent to which the actions taken have contributed to the achievement of the objectives [6]. Effectiveness reviews must show whether the management policy objectives have been achieved and whether the results achieved can be attributed to the management policy.…”