Internal audit in the COVID-19 environment: Key aspects and perspectives of remote auditing

Kljajić, Maja; Mizdraković, Vule; Hadrović-Zekić, Blaženka

doi:10.5937/ejae19-35881

Cited by 7 publications

(3 citation statements)

References 21 publications

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“…Besides, the interest in WFH is not only limited to external auditors, but also internal auditors. Based on a study of Serbian certified internal auditors, it was found that the audit quality level as well as the audit client management trust level either increased or remained the same when audits were performed via WFH, especially during the pandemic (Kljajic, Mizdrakovic & Hadrovic-Zekic, 2022).…”

Section: Readiness To Wfhmentioning

confidence: 99%

“…To measure the readiness of Malaysian auditors to WFH, several additional items were tested under individual and firm readiness using a similar five-point Likert-scale (Baker, Avery & Crawford, 2007;Kljajic, Mizdrakovic, & Hadrovic-Zekic, 2022;Ranganathan, 2018;Weeks, 2004). Overall, 29 items comprising the impact of Covid-19 on the execution of audits and the readiness of Malaysian auditors to WFH were used in the study, as listed in Table 2.…”

Section: Instrumentation and Analytical Proceduresmentioning

confidence: 99%

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The Impact of Covid-19 on The Execution of Audits in Malaysia

Kamaruddin,

Mohd Hanefah

2023

AJAP

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Research aim: This study aims to investigate the impact of the Covid-19 pandemic on the execution of audits in Malaysia. This study also will examine the readiness of Malaysian auditors to work from home (WFH). Design/ Methodology/ Approach: A questionnaire survey was employed with 171 Malaysian external auditors participating. Research finding: This study found that all three audit areas – audit planning and fieldwork, group audit engagement and auditors' reports – were highly impacted due to Covid-19. As for readiness to WFH, results show that Malaysian auditors are not ready to implement the approach. Conversely, Malaysian audit firms were ready to implement WFH. Theoretical contribution/ Originality: This study is among the few identifying the impact of Covid-19 on the execution of audits. It also contributes by identifying auditors’ and audit firms’ readiness to implement a WFH approach. Practitioner/ Policy implication: This study will benefit audit firms especially in implementing a WFH approach.

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Section: Readiness To Wfhmentioning

confidence: 99%

Section: Instrumentation and Analytical Proceduresmentioning

confidence: 99%

The Impact of Covid-19 on The Execution of Audits in Malaysia

Kamaruddin,

Mohd Hanefah

2023

AJAP

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“…[2] Remote audit yang dilakukan memiliki banyak keuntungan daripada kerugiannya pada saat pandemi (Kljajić et al, 2022).…”

Section: Hasil Penelitian Sebelumnyaunclassified

PERSEPSI AUDITOR INTERNAL TERHADAP REMOTE AUDIT TERKAIT BIAYA AUDIT & KEPUASAN KERJA SETELAH PANDEMI

Minarhadi,

Trisnaningsih,

Referli

2023

EKOBIS

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Penelitian ini bertujuan untuk mengetahui bagaimana bagaimana persepsi internal auditor terhadap remote audit terkait dengan biaya audit dan kepuasan kerja setelah pandemi. Hal ini menarik karena remote audit menjadi cara audit yang paling banyak dilakukan di masa pandemi. Pada saat ini yang sudah memasuki masa paska pandemi maka menarik untuk dilakukan penelitian apakah remote audit membuat biaya audit menjadi efisien dan auditor puas dengan metode remote yang selama ini banyak dilakukan. Metode penelitian ini menggunakan pendekatan kualitatif dengan teknik survey dan interview. Responden dari penelitian ini adalah dua puluh responden internal auditor di Jakarta dan Surabaya dengan berbagai tingkatan umur, jenjang profesi audit, dan lama bekerjanya sebagai internal auditor. Hasil penelitian ini membuktikan bahwa remote audit membawa efisiensi dalam biaya audit, terkait dengan kepuasan kerja auditor puas dalam proses perencanaan dan pelaporan audit, namun auditor tidak puas dalam proses pekerjaan lapangan. Auditor juga menyarankan agar digunakan hybrid audit agar efisiensi biaya tetap terjaga namun auditor tetap mendapatkan informasi yang sesuai dengan harapan pada saat pekerjaan lapangan

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The impact of remote auditing on audit quality: the moderating role of technology readiness

Alma’aitah,

Al-Hajaya,

Sawan

et al. 2024

MAJ

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Purpose This study aims to investigate the impact of remote auditing on audit quality and explore the moderating role of both the client’s and the audit firm’s technology readiness in this interaction. Design/methodology/approach Data was collected through a questionnaire survey distributed to 360 audit professionals in Jordan, resulting in 208 valid responses. The data was analysed using SmartPLS – structural equation modelling. Findings The results showed that remote auditing significantly and positively affect audit quality. This study found that the technology readiness of both the audit firm and the client greatly influences audit quality. Notably, the technology readiness of the client positively enhances the relationship between remote auditing and audit quality, while the technology readiness of the audit firm does not play such a role. Practical implications The findings are of value to policymakers in terms of the positive impact of remote auditing on audit quality, and the role of technology readiness in this regard. In particular, they allow policymakers and regulators of audit profession to make informed and relevant decisions pertaining to the adoption of remote auditing. The findings also indicate the significance for audit firms and business institutions to pay special attention to developing their technology capabilities to keep abreast of rapid technology advancements, ensuring the maximum benefits for auditing profession, thereby enhancing their efficiency and effectiveness. Originality/value The importance of this study lies in its unique contribution to bridging the research gap related to understanding the pivotal role of technology readiness in enhancing the relationship between the use of remote auditing and the achievement of high audit quality.

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Internal audit in the COVID-19 environment: Key aspects and perspectives of remote auditing

Cited by 7 publications

References 21 publications

The Impact of Covid-19 on The Execution of Audits in Malaysia

The Impact of Covid-19 on The Execution of Audits in Malaysia

PERSEPSI AUDITOR INTERNAL TERHADAP REMOTE AUDIT TERKAIT BIAYA AUDIT & KEPUASAN KERJA SETELAH PANDEMI

The impact of remote auditing on audit quality: the moderating role of technology readiness

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