The impact of information technology on the audit process: an assessment of the state of the art and implications for the future

Abstract

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Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

“…Audit risk and client business risk will reduce as well because of technology information . Technology can make audit work to be effective and efficient (Bierstaker et al, 2001). However, there is a possibility that audit tools or software are not available or not maximally utilized so that the benefits of audit tools and software become weak.…”

“…It will reduce pressures because technology facilitates the audit work in the planning process, field works, and reporting. (Bierstaker et al, 2001).…”

Information Technology Usage, Top Management Support and Internal Audit Effectiveness

“…Previous studies have highlighted a positive relationship between information technology usage (ITU) and internal audit effectiveness (IAE). An effective internal audit depends heavily on the use of IT (Bierstaker, Burnaby, & Thibodeau 2001;Moorthy, Mohamed, Gopalan, & San 2011). IT and IT knowledge is indispensable for internal audit functions (Henderson, Davis & Lapke 2013).…”

ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions

“…Through the qualitative, cross-sectional investigation, this study exposes the unfolding of sources of a focal entity to answer the following research question: How and why does the implementation of GAM into ICT impact the relationship between superiors and subordinates in Danish auditing context? Finally, previous literature has primarily emphasized empirical implications of information technologies from the holistic organizational perspective irrespective to the theory used (Bierstaker, Burnaby, & Thibodeau, 2001;Brazel et al, 2004;Dowling & Leech, 2007;Dowling, 2009;Manson et al, 2001;Omoteso, Patel, & Scott, 2010), whose limitations tend to be overcome in this paper. Studies have discussed particular implications and consequences of ICT regardless of potential divergences that might be apparent at different professional ranks.…”