.... Auditing Generalized audit software ITAQ model Structural equation modeling Information technology Emerging economy M4 M420 The rise in the use of information technology (IT) and artificial intelligence (AI)-assisted tools has contributed to the computerization of modern-day business...

...Assoc. Prof. Alan Kilgore; Tatiana Mazza; Stefano Azzali; Luca Fornaciari Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach...

.... Continuous auditing and its implications for independent auditors, including internal control considerations and audit procedures, are described and analyzed. The new information technologies (e.g. the Internet, EDI, XML, XFRML) have crossed national boundaries to change the way organizations operate. Many...

... of how information technology has impacted audit planning, testing, and documentation. © MCB UP Limited 2001 Information technology Auditing profession Documentation Knowledge management Risk management In future years, paperless audits will become commonplace as audit clients...

... on how work is done within an organization, in contrast to a functional focus on what is being accomplished. One of the greatest barriers, and opportunities, to successful BPR and improved organizational efficiency and effectiveness is the way information technology is used. Old...

... traditional evidence ‐ raises issues regarding the evidence’s validity, completeness and integrity ‐ and requires more pronounced control needs than does traditional evidence. Electronic evidence in EDP systems has not necessarily replaced traditional evidence in every system. “Information technology can...

... is highly relevant. © MCB UP Limited 1997 Accountancy Auditing EDI Information technology Systems design This paper is based on the findings of an empirical EDI (electronic data interchange) study undertaken with members of the Chartered Association of Certified Accountants (ACCA...

... have enacted specific laws against this type of crime. Information technology security principles can prevent the commission of computer crimes. Refers to basic information technology principles and gives some examples of computer crimes and how application of IT security principles may have prevented...

... ethics Information technology Management USA MANAGING ACCOUNTANTS EFFECTIVELY 27 N ew techniques are required to manage accountants effectively in a world of bewildering change. Managing Accountants Effectively in the manner that any professional would be managed. The manager must create...

... of achieving effective workstation design. Ergonomics Information technology Organizational politics Quality of working life © MCB UP Limited 1990 BETTER BY DESIGN: AUDITING THE COMPUTER WORKSTATION - PART TWO 7 E ffective workstation design must be achieved if productive and safe information...

... to three years and has so far proved to be a practical tool for the whole department. © MCB UP Limited 1990 Databases Efficiency Information technology Quality AN AUDIT DATABASE | 17 T he audit database has been developed over recent years and has so far proved to be a practical tool...

... characteristics that are difficult to quantify and,despite their key importance, are often defined in ambiguous terms. AUDITING INFORMATION TECHNOLOGY REQUIREMENTS by Spiro Santoni and John M. Bibby BBHW Management Consultants, Middlesex, UK In dealing with IT developments, the internal auditor is frequently...