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Examining the adoption of computer-assisted audit tools and techniques : Cases of generalized audit software use by internal auditors

Mahzan, Nurmazilah; Lymer, Andy - In: Managerial Auditing Journal 29 (2014) 4, pp. 327-349

Purpose – The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended … audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs …/methodology/approach – To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current …

Persistent link: https://www.econbiz.de/10014930007

Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors

Mahzan, Nurmazilah; Lymer, Andy - In: Managerial Auditing Journal 29 (2014), pp. 327-349

Purpose –The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended … audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs …/methodology/approach –To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current …

Persistent link: https://www.econbiz.de/10010795404

Common body of knowledge study on internal auditing

2006

The Global Common Body of Knowledge (CBOK) study on internal auditing is an ongoing research program that will broaden understanding of how internal auditing is practiced throughout the world. At the core of the program is a survey of internal auditors worldwide regarding their professional...

Persistent link: https://www.econbiz.de/10012673533

Auditing Standards And Perceptions

Vinten, Gerald - 2005

Performance evaluation is arguably one of the most important processes in publicaccounting. Auditors are often evaluated on every engagement, and such evaluationsbecome a primary input into periodic evaluations made for the purpose of promotionsand raises (Wright, 1980; Hunt, 1995)

Persistent link: https://www.econbiz.de/10012675441

Modeling voluntary CAAT utilization decisions in auditing

B. Curtis, Mary; A. Payne, Elizabeth - In: Managerial Auditing Journal 29 (2014) 4, pp. 304-326

implications of their policies and culture on the intention of audit teams to voluntarily utilize software. Technology can improve …. Accounting firms have invested in the development of audit testing software and can only recoup these investments if the software …

Persistent link: https://www.econbiz.de/10014930086

Modeling voluntary CAAT utilization decisions in auditing

Curtis, Mary B.; Payne, Elizabeth A. - In: Managerial Auditing Journal 29 (2014), pp. 304-326

Persistent link: https://www.econbiz.de/10010795416

Internal auditors and a value‐added approach: the new business regime

Bou‐Raad, Giselle - In: Managerial Auditing Journal 15 (2000) 4, pp. 182-187

The role of internal auditors is changing from a traditional audit approach to a more proactive value‐added approach where internal auditors are taking up partnerships with management. The debate of internal auditors needing to expand their repertoire has been around for many decades, though...

Persistent link: https://www.econbiz.de/10014928630

Developing internal audit competencies

Pickett, Spencer - In: Managerial Auditing Journal 15 (2000) 6, pp. 265-278

This article will explain why training is so important to the success of internal audit. Several new initiatives will be outlined covering the IIA’s new internal audit competencies, the NVQ scheme, learning and the so called “expert”, along with a newly developed three circles model. The...

Persistent link: https://www.econbiz.de/10014928637

Decision‐making differences between big six and non‐big six auditing firms: the implications for the internal audit function

Anandarajan, Asokan; Kleinman, Gary - In: Managerial Auditing Journal 15 (2000) 6, pp. 295-305

Internal auditors have a direct interest in understanding how external audit firms make decisions that may have important implications for their own firm. Explores whether differently sized audit firms apply professional standards in a similar manner. Such uniform application should be expected...

Persistent link: https://www.econbiz.de/10014928639

Management accountants express a desire for change in the functioning of internal auditing

Flesher, Dale L.; Zanzig, Jeffrey S. - In: Managerial Auditing Journal 15 (2000) 7, pp. 331-337

This paper outlines the results of a survey designed to compare the opinions of internal auditors to one class of audit customers – namely management accountants. To function effectively, internal auditors and the customers of audit services should possess a similar understanding of what makes...

Persistent link: https://www.econbiz.de/10014928641