E‐commerce impact: emerging technology – electronic auditing

Shaikh, Junaid M.

doi:10.1108/02686900510592089

Cited by 52 publications

(60 citation statements)

References 9 publications

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“…Merging duplicates (e.g., embedded audit modules and audit data marts were mentioned multiple times across the articles) and similar methods, led to a final set of 22 (semi-) automated methods. Concerning similar methods, for example, the concepts of digital agents [57], intelligent agents [49], and agent-based continuous auditing models [11] were aggregated to digital agents.…”

Section: Discussionmentioning

confidence: 99%

“…Similar auditing architectures include independent monitoring and control layers for continuously querying and analyzing auditing objects [3,42,52,53]. Additionally, different kinds of middleware and standard interfaces [49] as well as independent auditing web services [39] are suggested to be integrated in continuous auditing systems, allowing cloud service customers to continuously review and validate the adherence with selected certification criteria. Moreover, several computerassisted auditing technologies and tools are proposed to enable continuous auditing.…”

Section: System Architecturementioning

confidence: 99%

“…Auditing architectures that may consist of monitoring and control layers [3,42,52,53] and a permanent communication connection to the auditing object [15] as well as integrating different kinds of middleware, standard interfaces [49], or auditing web services [39].…”

Section: Table 3 Cluster System Architecture Auditing Architecturesmentioning

confidence: 99%

See 2 more Smart Citations

What is Really Going On at Your Cloud Service Provider? Creating Trustworthy Certifications by Continuous Auditing

Lins

Thiebes

Schneider

et al. 2015

2015 48th Hawaii International Conference on System Sciences

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Cloud service certifications attempt to assure a high level of security and compliance. However, considering that cloud services are part of an everchanging environment, multi-year validity periods may put in doubt the reliability of such certifications. We argue that continuous auditing of selected certification criteria is required to assure continuously reliable and secure cloud services and thereby increase the trustworthiness of certifications. Continuous auditing of cloud services is still in its infancy, thus, we performed a systematic literature review to identify automated auditing methods that are applicable in the context of cloud computing. Our study yields a set of automated methods for continuous auditing in six clusters. We discuss the identified methods in terms of their applicability to address major concerns about cloud computing and how the methods can aid to continuously audit cloud environments. We thereby provide paths for future research to implement continuous auditing in cloud service contexts.

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Section: Discussionmentioning

confidence: 99%

Section: System Architecturementioning

confidence: 99%

See 1 more Smart Citation

What is Really Going On at Your Cloud Service Provider? Creating Trustworthy Certifications by Continuous Auditing

Lins

Thiebes

Schneider

et al. 2015

2015 48th Hawaii International Conference on System Sciences

View full text Add to dashboard Cite

show abstract

“…However, the understanding of the same may take some time and it would be a costly exercise. [17] In Pre-technology era, for auditors to identify a specific transaction, they needed to identify the date on which the transaction would have been entered and trace the journal manually to ensure that the transaction was recorded correctly according to the nature thereof. However, this would take a reasonable amount of time to be able to detect the required transaction.…”

Section: Specialized and Complex Applicationsmentioning

confidence: 99%

Beyond Traditional Audits: The Implications of Information Technology on Auditing

Shaikh¹,

Jokhio²,

Maher³

et al. 2018

IJET

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This paper examines the manner in which audits would be conducted in the future and how technology has transformed and impacted the business processes of public, private sector entities and various organisations and the guidelines which need to be followed to ensure compliance with applicable laws and regulations. The tranperancy of financial statements is of paramount interest to shareholders and other significant stakeholders. This necessities that the financial statements are audited to acquire a certain level of confidence over the integrity of numbers and the validity of business rationale which thereby arises a need for auditor to be well equipped with all the tools and system essentials in carrying out an effective and efficient audit. Information Technology can act as an impediment or stimulant towards the achievement of the above discussed objective. Various organizations use automation tools and ERP applications which have become a vital cog in their internel control environment. Understanding by auditor of these automated controls is necessary to ensure that the they are well equipped with the requisite skills and have knowledge of all technological tweaks that would be required in the audit process of a complex structured entity. The primary function which can be performed by generalized audit software include customizing data in numrous ways to serve the distinct purpose. The audit teams obtain insights into latest developments and plan their procedures accordingly keeping in view the applicable professional standards.

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“…While the use of audit management software is quite common among auditors in general, CAATTs are not used extensively within the scope of audits performed by auditing organizations (Ahmi and Kent, 2013;Shaikh, 2005). Janvrin et al (2009) stress that auditors working for the Big 4 accounting firms are more likely to use software than auditors working for smaller firms.…”

Section: Auditing Service Providersmentioning

confidence: 99%

Auditing service providers: supporting auditors in cross-organizational settings

Bachlechner

Thalmann²,

Manhart³

2014

Managerial Auditing Journal

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to shed light on the particular information needs of external auditors performing information technology (IT) audits at service providers in cross-organizational settings and to promote a software-based approach towards their satisfaction. The approach is intended to supplement the manual approaches currently adopted by auditors to procure information in such settings. Design/methodology/approach -The authors analyzed data collected by means of a series of 16 interviews and four think-aloud sessions with experienced professionals. Findings -Information procurement is perceived as tedious by auditors and largely relies on repeat interviews and perusal of documents. Given the growing complexity of cross-organizational settings, manual approaches to information procurement are reaching their limits. A considerable portion of the information required is often stored by service providers using software that is inaccessible to auditors. The authors argue that a software-based approach providing an interface for auditors to access relevant information held by such software presents an avenue worth exploring. Practical implications -The authors outline how the information stored by service providers using software can be made accessible with reasonable effort. Complementing manual approaches to information procurement with an audit interface would reduce workload and increase quality. Originality/value -The concept of an audit interface represents a novel and promising approach to meeting the information needs of auditors performing IT audits in cross-organizational settings more effectively. Both auditors and service providers would benefit from its implementation.

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E‐commerce impact: emerging technology – electronic auditing

Cited by 52 publications

References 9 publications

What is Really Going On at Your Cloud Service Provider? Creating Trustworthy Certifications by Continuous Auditing

What is Really Going On at Your Cloud Service Provider? Creating Trustworthy Certifications by Continuous Auditing

Beyond Traditional Audits: The Implications of Information Technology on Auditing

Auditing service providers: supporting auditors in cross-organizational settings

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