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https://www.sciencedirect.com/science/article/pii/S1467089507000164
Audit support systems are the key technology application deployed by audit firms to facilitate efficient and effective audits. These systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids.Cited by: 189
https://www.semanticscholar.org/paper/Audit-support-systems-and-decision-aids%3A-Current-Dowling-Leech/982e457cd89d357fd536b3afd350a83002e2fda0
Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are representative of the types of decision support currently employed in audit firms. To address this issue, a study was conducted of the audit support systems used at five international audit firms and the types of decision support embedded within ...
https://intrasoft-intl.com/eskort/the-solution/eskort-standard-systems/audit-support
Audit Support Audit of a taxpayer or trader can essentially be defined as the process of establishing whether the information reported to the authorities reflects the reality of the taxpayer’s financial affairs and, if not, making the necessary adjustments so that the basis on which the taxpayer is taxed is correct.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=978107
Apr 08, 2007 · The concepts of system restrictiveness and audit structure were combined to develop a definition of audit support system restrictiveness, and the firms' systems were classified using this definition. Substantial differences in audit support system restrictiveness were found to be associated with the type of decision support embedded within ...Cited by: 189
https://www.isaca.org/COBIT/Documents/IS-auditing-creating-audit-programs_whp_eng_0316.pdf
Information systems (IS) audits support all those outcomes, with a special focus on the information and related systems upon which most businesses and public institutions depend for competitive advantage. Achievement of the many benefits that can accrue to an effective audit depends on proper and thorough planning of
https://aaapubs.org/doi/abs/10.2308/isys-10256
This study provides evidence that audit support system design is associated with economic consequences for audit firms and clients. We include suggestions for future research. Data Availability: Data are available from sources described in the text with the exception of the level of structure embedded within a firm's audit support system, which the audit firms provided on the condition of …Cited by: 14
https://www.sciencedirect.com/science/article/pii/S1467089507000164
Audit support systems are the key technology application deployed by audit firms to facilitate efficient and effective audits. These systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids.Cited by: 189
http://raw.rutgers.edu/docs/carlab/Usage%20of%20technology%20in%20audit%20A%20case%20study%20with%20a%20large%20Audit%20Firm.docx
Usage of technology in audit: A case study with a large Audit Firm. The authors appreciate the access given to these audit teams that allowed for this research. Some data has been withheld for privacy purposes. ... compare the audit support systems used in five big audit firms. In this paper, on the other hand, we focus on tool usage and their ...
https://en.wikipedia.org/wiki/Information_technology_audit
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure.The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives.
https://www.britannica.com/topic/information-system/Information-systems-audit
Information systems audit. The effectiveness of an information system’s controls is evaluated through an information systems audit. An audit aims to establish whether information systems are safeguarding corporate assets, maintaining the integrity of stored and communicated data, supporting corporate objectives effectively, and operating efficiently.
https://asq.org/quality-resources/auditing
Quality Glossary Definition: Audit. Auditing is defined as the on-site verification activity, such as inspection or examination, of a process or quality system, to ensure compliance to requirements.An audit can apply to an entire organization or might be specific to a function, process, or production step.
http://www.isaca.org/COBIT/Documents/IS-auditing-creating-audit-programs_whp_eng_0316.pdf
sufficient to draw and support audit conclusions and opinions. An important component of the audit plan is the audit program, also known as work program. The audit program ... Information Systems Auditing: Tools and Techniques—Creating Audit Programs Audit and Assurance Programs • • Audit ...
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