Use of information technology on statutory auditors' work: New profiles beyond Spreadsheets' users

Pedrosa, Isabel; Costa, Carlos J.; Laureano, Raul

doi:10.1109/cisti.2015.7170440

Cited by 10 publications

(4 citation statements)

References 16 publications

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“…(), Mahzan and Lymer (), Pedrosa et al. (), Protiviti () and Shamsuddin et al. (), among others, have used questionnaires to successfully explore the use of CAATs and GAS by auditors, and have therefore influenced the design and development of the questionnaire that was used for this study.…”

Section: Methodsmentioning

confidence: 99%

“…Bradburn et al (2004) suggest that a researcher should identify similar studies that can provide guidance in designing a questionnaire. Ahmi (2012), The Institute of Internal Auditors (2016b), Janvrin et al (2009), Mahzan andLymer (2008), Pedrosa et al (2015), Protiviti (2015) and Shamsuddin et al (2015), among others, have used questionnaires to successfully explore the use of CAATs and GAS by auditors, and have therefore influenced the design and development of the questionnaire that was used for this study. All these studies produced valid and reliable results.…”

Section: Methodsmentioning

confidence: 99%

See 1 more Smart Citation

A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia

Smidt

Ahmi

Steenkamp

et al. 2018

Australian Accounting Review

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The advancement of information technology in today's technologically driven era has had a significant impact on the way corporate organisations are conducting their business, especially in a developed country such as Australia. Consequently, it is now almost impossible to conduct effective and efficient audits without the use of technology‐based tools in control environments that are dominated by big data and increasing volumes of electronic audit evidence. Generalised Audit Software (GAS) is one of the most frequently used technology‐based tools available for the internal audit function for tests of controls purposes. The objective of this article is to explore the maturity of the use of GAS by internal audit functions in Australia. The literature review reveals that the use of GAS by internal audit functions globally is still at a relatively low level of maturity, despite the increased adoption of information technology and the generation of big data within organisations. Similarly, the empirical results also confirm the low level of maturity in the use of GAS by internal audit functions in Australia. Only 17.4% of the respondents displayed a high level of maturity with regard to the use of GAS.

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia

Smidt

Ahmi

Steenkamp

et al. 2018

Australian Accounting Review

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show abstract

“…Compreender a aceitação e o uso de uma determinada TI é um dos principais objetivos dos estudos inerentes aos SI, sendo que deve ser fácil de utilizar, confiável, atendendo a opinião e necessidades reais do utilizador final (Doll & Torkzadeh, 1988;Pedrosa, Costa, & Laureano, 2015;Venkatesh, Davis, & Morris, 2007). O estudo aplica uma metodologia quantitativa, sendo que o modelo aqui proposto está sustentado na teoria da adoção de sistemas de informação, com o objetivo de avaliar o uso efetivo e possibilitar uma explicação dos fatores determinantes da utilização dos sistemas (Davis et al, 1989;Venkatesh et al, 2003).…”

Section: Proposta De Modelounclassified

Ba: Um Fator Determinante no Uso de Sistemas de Gestão do conhecimento

2017

risti

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Resumo:A gestão do conhecimento, no seio das organizações, constitui um modo muito importante na criação de dinâmicas competitivas para o mercado onde estas se inserem. Este artigo propõe um modelo estrutural de adoção, no qual "Ba", designado aqui como a existência de um ambiente propício à partilha de conhecimento, é um fator determinante na adoção de sistemas organizacionais que se destinam à gestão do conhecimento. Este modelo foi validado através da aplicação de um inquérito em ambiente real de uma organização da área das telecomunicações. Verifica-se que "Ba", por meio das tarefas tácitas organizacionais, é um fator significativo na perceção da facilidade de uso e por conseguinte fator determinante na adoção de sistemas de gestão do conhecimento.Palavras-chave: Ba, Partilha de conhecimento, Organização, Tarefa tácita, Sistemas de Gestão do Conhecimento, Cultura Organizacional. Ba: a Determinant Factor in Knowledge Management Systems' UseAbstract: Knowledge management is a very important way of creating competitive dynamics in the market. This paper proposes a structural adoption model, in which "Ba", defined here, as the existence of a knowledge-sharing environment, is determinant in the adoption of organizational knowledge management systems (KMS). This model was validated through a survey within a real organizational context of a telecommunications company. Results showed that Ba, through the tacit organizational tasks, is a significant factor in the perception of the ease of use and therefore a determinant factor in the adoption of KMS.

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“…Any process of audit or review data begins with the creation of a project, then the data to IDEA or to the software you are using are imported [11] and then the corresponding tests are implemented, among which we highlight extractions, stratifications, sampling, graphics, pivot table, duplicate detection, detection of omissions, union database, database comparison, abstracts and also the use of arithmetic functions, financial date, [12] etc.…”

Section: David Publishingmentioning

confidence: 99%

The Continuous Auditing

Pascual¹

2016

JCC

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An analysis of the CA (continuous auditing) technique presented in this article to speed up processes oriented Audit review of controls, risk management and detection: fraud, suspicious and unusual transactions, errors, etc. Applications presented are based on the use of CAATs (computer assisted audit techniques), developed cases with the Case ware IDEA software version 10.1.2 are discussed and some processes and the way in which it has developed the corresponding application are illustrated. The solutions are implemented using scripts and the importance they have on the implementation a solution CA stands, it is stressed that to develop simple applications using scripts do not need to be a programmer or specialist in any branch computing, however, it is preferable help prior knowledge of programming, but it is necessary the auditor has access to data, whether because of security reason or another do not have access to data is not possible to implement applications CA.

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Use of information technology on statutory auditors' work: New profiles beyond Spreadsheets' users

Cited by 10 publications

References 16 publications

A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia

A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia

Ba: Um Fator Determinante no Uso de Sistemas de Gestão do conhecimento

The Continuous Auditing

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