Information technology and its implications for internal auditing

Abu‐Musa, Ahmad A.

doi:10.1108/02686900810875280

Cited by 41 publications

(36 citation statements)

References 23 publications

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“…There are several publications on the reality of CAATs as an effective TT in the IAFs (Zacchea 1995; Rezaee and Reinstein 1998;Braun and Davis 2003;Abu-Musa 2008). CAATs include any kind of technology that can be used to assist the completion of an audit engagement (Braun and Davis 2003).…”

Section: Computer Assisted Audit Techniques (Caats) Other Computer Amentioning

confidence: 99%

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Motubatse

Staden

Steyn

et al. 2015

Journal of Economics

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The paper presents secondary empirical data from the Common Body of Knowledge study, on the use of audit tools and techniques by internal auditors in South Africa and compared its findings on South African internal audit functions with those of developed regions. It investigates the current use of the audit tools and techniques by the internal auditors in South Africa. This paper also reviewed relevant literature to support arguments for the use of audit tools and techniques by the internal auditors. The study found that internal audit functions in South Africa use audit tools and techniques similar to that of developed regions. The paper also found that internal auditors mostly use audit tools and techniques, such as risk based planning electronic, communication, analytical reviews and working papers. The paper concludes that, while other audit tools and techniques are important to have, the most preferred enhances the quality of the audit process.

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Section: Computer Assisted Audit Techniques (Caats) Other Computer Amentioning

confidence: 99%

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Motubatse

Staden

Steyn

et al. 2015

Journal of Economics

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“…Palestine: Humdona andHamdan, 2008. USA: Janvrin et al;2008;Henderson et al;2013;Strong and Portz, 2015. USA and German: Prosch et al;2008.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

The Opinion of Auditors towards the Importance and Knowledge of Information Technology in Kuwait

Alduwaila¹,

AL‐Mutairi²

2017

IJBM

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The current study attempts to explore the attitudes of the auditors towards the level of knowledge of Information Technology (IT) and its importance in Kuwait. To achieve these objectives, structure questionnaires were distributed among these auditors. The analysis covers 5 technology categories namely General Office Automation (GOA), Audit Automation (AA), Accounting Firm Office Automation (AFOA), E-Commerce Technologies (ECT) and System Design and Implementation (SDI).It is found that the view of auditors to IT knowledge degree is lower than their view towards the importance of the technologies. The auditors have satisfactory knowledge only in GOA category and unsatisfactory knowledge for other four categories. It is also found that auditors rank AFOA category is the most significant category in terms of IT importance and knowledge and rank (ECT) the lowest category in terms of both importance and IT knowledge.

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“…Additionally, 85 percent mentioned advanced certifications. Another survey revealed that internal auditors need to enhance their knowledge and skills of computerized information systems and increase understanding of systems development and acquisition activities (Abu-Musa, 2008).…”

Section: Importance Of Forensic It Knowledge and Skillsmentioning

confidence: 99%

“…Recent studies have found that accounting students lacked the requisite IT knowledge and skills to perform satisfactorily in their careers positions (Ahmed, 2003;Abu-Musa, 2008). Foundation knowledge should include topics focusing on IT security issues, IT auditing, IT governance, computer based analytical methods and general forensic and fraud investigative auditing knowledge techniques.…”

Section: Introductionmentioning

confidence: 99%

Graduate Accounting Students' Perception of IT Forensics: A Multi-Dimensional Analysis

Kearns¹

2009

JDFSL

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Forensics and information technology (IT) have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students.

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Information technology and its implications for internal auditing

Cited by 41 publications

References 23 publications

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

Audit Tools and Techniques: Crucial Dimensions of Internal Audit Engagements in South Africa

The Opinion of Auditors towards the Importance and Knowledge of Information Technology in Kuwait

Graduate Accounting Students' Perception of IT Forensics: A Multi-Dimensional Analysis

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