Unveiling the Potential of Computer-Based Audit Strategies: A Comparative Study between Conventional and Automated Approaches

Abstract

This research compares the conventional audit approach with the automated audit approach in the context of computer-based audit strategies. A comparative quantitative method was employed, using surveys and interviews as data collection techniques. The majority of respondents (68%) preferred the automated audit approach, indicating a significant preference. The analysis revealed that the automated audit approach can reduce dependency on human resources. The independent samples t-test confirmed significant differences between the two audit methods in terms of efficiency and effectiveness. The automated audit method demonstrated higher scores in efficiency and effectiveness. This study suggests adopting the automated audit method as a more modern and efficient approach in auditing practices. Further research, encompassing a broader sample scope and diverse industry variations, is suggested to gain a comprehensive understanding of preferences and factors influencing the acceptance of the automated audit method.