| Description |
1 online resource |
| Contents |
Cover; Contents; List of Figures; List of Tables; Foreword; Acknowledgements; About the Author; Introduction; I Modern Auditing and the IT Revolution; 1 Background to Auditing; Introduction; Historical Development of Auditing; External and Internal Audits; The Role of Auditing in Organisational Governance; Auditing, Information and Information Technology; Conclusion; 2 Auditing and the IT Phenomenon; Introduction; Developments in Computerised Business Information Systems; The Need for IT Tools and Techniques in Financial Statement Audit |
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Efforts by the Accountancy Profession on IT Use in AccountingDevelopments in Computerised Audit Tools; Conclusion; II Audit of Computerised Information Systems; 3 Computerised Information Systems, Organisational Objectives and Auditing; Introduction; Computer Auditing; Control Objectives for Information and Related Technology: An Overview; Conclusion; 4 Audit and Control of Supply Chain Information Systems; Introduction; The Supply Chain: An Overview; The Supply Chain Information System; Audit and Control of Supply Chain Information Systems; Conclusion |
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5 Risk and Internal Control in IT EnvironmentsIntroduction; Background to Risks in Organisations; The Nature and Dimensions of Risks in an IT Environment; Internal Control in IT Environments; Risk and Internal Control in IT Environments; Internal Controls and External Audit in IT Environments; Conclusion; III Audit Automation and Contemporary IT Challenges; 6 Audit Automation; Introduction; Developments in Audit Automation; Audit Automation: Perspectives from the Literature; Computer-Assisted Auditing Techniques; Conclusion; 7 The Use of Decision Aids in Auditing; Introduction |
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Auditing and Decision Aids: Insights from the LiteratureDecision Support Systems; Expert Systems; Neural Networks; Conclusion; 8 Continuous Online Auditing; Introduction; The Background to and the Nature of COA; The Practical Operation of COA; COA and Internal Auditing; Benefits of COA; Drawbacks of COA; Potential Usefulness of COA; Implications of COA Capabilities for the Auditing Profession; Conclusion; IV Auditing and IT: Theoretical Perspectives and Practical Implications; 9 Frameworks for Understanding the Impact of IT on Auditing; Introduction; Contingency Theory |
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The Sociotechnical Systems TheoryStructuration Theory; A Critique of the Three Theoretical Perspectives; The Three-Layered Model at a Meta-Level Perspective; The Relevance of the Model to Previous Studies on IT and Auditing; Conclusion; 10 The Impact of IT on Auditing; Introduction; The Usefulness of IT in Audit: Perspectives from the Literature; Auditors' Use of IT Tools/Techniques and Manual Techniques; IT and Audit Evidence; IT and Audit Tasks/Processes; IT and Audit Efficiency; IT and Audit Effectiveness; IT and Joint Audits; The Impact of IT on the Structure of Audit Firms/Departments |
| Summary |
In Audit Effectiveness, Dr Kamil Omoteso examines how growing use of information technology is changing the audit profession. IT tools and techniques continue to be developed to enable the auditing process to match current IT standards in accounting and elsewhere. Auditing tools include general business and accounting programmes; audit-specific programmes; computer-based decision support systems; and intelligent expert systems and neural networks. Dr Omoteso's three-layered model fills a gap by focusing specifically on IT and auditing and recognising that accounting bodies and regulators are gi |
| Notes |
Print version record |
| Form |
Electronic book
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| ISBN |
1299712282 |
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9781299712287 |
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9781409434696 |
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1409434699 |
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1409434680 |
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9781409434689 |
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