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Audit Effectiveness: Meeting the IT Challenge [Kõva köide]

  • Formaat: Hardback, 224 pages, kõrgus x laius: 246x174 mm, kaal: 612 g
  • Ilmumisaeg: 28-Jul-2013
  • Kirjastus: Routledge
  • ISBN-10: 1409434680
  • ISBN-13: 9781409434689
Teised raamatud teemal:
Audit Effectiveness: Meeting the IT ChallengeSuurem pilt
  • Formaat: Hardback, 224 pages, kõrgus x laius: 246x174 mm, kaal: 612 g
  • Ilmumisaeg: 28-Jul-2013
  • Kirjastus: Routledge
  • ISBN-10: 1409434680
  • ISBN-13: 9781409434689
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781409434689.html
Märksõnad:
In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.

Arvustused

A much needed addition to the auditing field with its concentration on the challenges posed by IT systems to auditors and the business community. This book should prove invaluable to academics, students and practitioners given its highly readable and relevant content further enhanced by an excellent bibliography. The challenge of auditing IT covered, explained and explored in a highly relevant text for a world where the risks of getting IT systems and controls wrong cannot be ignored. Professor Hugh Coombs, University of Glamorgan, UK Dr Kamil Omotesos book is an important contribution in auditing and assurance services because of the rapid advances of IT in the financial market, importance of real-time reporting and increasing concerns for better and timelier assurance in corporate reporting. Professor Bahram Soltani, University of Paris 1 Sorbonne, France

List of Figures ix
List of Tables xi
Foreword xiii
Acknowledgements xvii
About the Author xix
Introduction 1(8)
Part I Modern Auditing And The It Revolution
1 Background to Auditing
9(8)
Introduction
9(1)
Historical Development of Auditing
9(1)
External and Internal Audits
10(2)
The Role of Auditing in Organisational Governance
12(2)
Auditing, Information and Information Technology
14(2)
Conclusion
16(1)
2 Auditing and the IT Phenomenon
17(16)
Introduction
17(1)
Developments in Computerised Business Information Systems
17(4)
The Need for IT Tools and Techniques in Financial Statement Audit
21(4)
Efforts by the Accountancy Profession on IT Use in Accounting
25(2)
Developments in Computerised Audit Tools
27(1)
Conclusion
28(5)
Part II Audit Of Computerised Information Systems
3 Computerised Information Systems, Organisational Objectives and Auditing
33(8)
Introduction
33(1)
Computer Auditing
33(2)
Control Objectives for Information and Related Technology: An Overview
35(3)
Conclusion
38(3)
4 Audit and Control of Supply Chain Information Systems
41(12)
Introduction
41(1)
The Supply Chain: An Overview
41(4)
The Supply Chain Information System
45(4)
Audit and Control of Supply Chain Information Systems
49(2)
Conclusion
51(2)
5 Risk and Internal Control in IT Environments
53(12)
Introduction
53(1)
Background to Risks in Organisations
53(1)
The Nature and Dimensions of Risks in an IT Environment
54(2)
Internal Control in IT Environments
56(2)
Risk and Internal Control in IT Environments
58(3)
Internal Controls and External Audit in IT Environments
61(1)
Conclusion
62(3)
Part III Audit Automation And Contemporary It Challenges
6 Audit Automation
65(8)
Introduction
65(1)
Developments in Audit Automation
65(2)
Audit Automation: Perspectives from the Literature
67(2)
Computer-Assisted Auditing Techniques
69(2)
Conclusion
71(2)
7 The Use of Decision Aids in Auditing
73(16)
Introduction
73(1)
Auditing and Decision Aids: Insights from the Literature
74(4)
Decision Support Systems
78(2)
Expert Systems
80(5)
Neural Networks
85(1)
Conclusion
86(3)
8 Continuous Online Auditing
89(14)
Introduction
89(1)
The Background to and the Nature of COA
89(2)
The Practical Operation of COA
91(3)
COA and Internal Auditing
94(1)
Benefits of COA
95(1)
Drawbacks of COA
96(1)
Potential Usefulness of COA
97(1)
Implications of COA Capabilities for the Auditing Profession
97(1)
Conclusion
98(5)
Part IV Auditing And It: Theoretical Perspectives And Practical Implications
9 Frameworks for Understanding the Impact of IT on Auditing
103(24)
Introduction
103(1)
Contingency Theory
104(3)
The Sociotechnical Systems Theory
107(4)
Structuration Theory
111(4)
A Critique of the Three Theoretical Perspectives
115(2)
The Three-Layered Model at a Meta-Level Perspective
117(6)
The Relevance of the Model to Previous Studies on IT and Auditing
123(2)
Conclusion
125(2)
10 The Impact of IT on Auditing
127(28)
Introduction
127(1)
The Usefulness of IT in Audit: Perspectives from the Literature
128(3)
Auditors' Use of IT Tools/Techniques and Manual Techniques
131(3)
IT and Audit Evidence
134(1)
IT and Audit Tasks/Processes
135(2)
IT and Audit Efficiency
137(1)
IT and Audit Effectiveness
138(1)
IT and Joint Audits
139(1)
The Impact of IT on the Structure of Audit Firms/Departments
140(4)
Audit Automation and Auditor Independence
144(2)
Audit Automation and the Audit Expectations-Performance Gap
146(3)
IT and the Audit Trinity
149(2)
Conclusion
151(4)
Part V Auditing And The It Challenge
11 The Audit Automation Maturity Model
155(14)
Introduction
155(1)
Background to Maturity Models
156(1)
The Audit Automation Maturity Model
157(11)
Conclusion
168(1)
Conclusion 169(4)
Bibliography 173(20)
Index 193
Kamil Omoteso received his PhD in Accounting Information Systems from De Montfort University, UK, where he was a Principal Lecturer & the Director of Postgraduate Programmes in Accounting at the University Business School. He is currently a Deputy Head at Coventry University and an External Examiner at two other UK universities. Dr Omoteso began his academic career in 2001 at Lagos State University, Nigeria, after five years working in an accounting practice. He has now taught auditing at undergraduate, postgraduate and professional levels for over 10 years. His research interests cover auditing, ICT impact on organisations, accountability and governance, and he currently supervises doctoral students within these research areas. Dr Omoteso is widely published. He serves as an Editorial Board member and a Reviewer for a number of journals and he is the Chair of the UK-based Centre for African Resources Research and Development.