Sosyal Ekonomik Araştırmalar Dergisi, 2007 Devamlı gelişen bilişim teknolojileri diğer alanlarda olduğu gibi muhasebe denetiminde de önemli değişimlere neden olmuştur. Elektronik bilgi ortamının varlığı denetimin genel amacını ve kapsamım değiştirmemiştir.
Mustafa Ay
doaj +4 more sources
PENGARUH KOMPETENSI AUDITOR, EKSPEKTASI KINERJA, DAN KOMPLEKSITAS TUGAS TERHADAP PENGGUNAAN TEKNIK AUDIT BERBANTUAN KOMPUTER [PDF]
, 2022 Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Auditor, Ekspektasi Kinerja, dan Kompleksitas Tugas terhadap Penggunaan Teknik Audit Berbantuan Komputer (TABK) di BPKP RI. Penelitian ini dilaksanakan di Kantor Pusat BPKP RI Jl.
MI'RAJ ADIB MUSTAFA, .
core
Toward a Link Between IT Determinants and Their Adoption: Empirical Analysis Based on Practicing Chartered Accountants [PDF]
, 2022 The main objective of this study is to investigate the association of information technology (IT) training, IT perceived benefits, and IT benefits with IT adoption among practicing Chartered Accountants (CAs). The study then explained the implications of
Thottoli, Mohammed Muneerali
core +2 more sources
Managing evidence in food safety and nutrition
EFSA Journal, Volume 17, Issue S1, July 2019., 2019 Abstract Evidence (‘data’) is at the heart of EFSA's 2020 Strategy and is addressed in three of its operational objectives: (1) adopt an open data approach, (2) improve data interoperability to facilitate data exchange, and (3) migrate towards structured scientific data.
Ermanno Cavalli +19 more
wiley +1 more source
Determinants adoption of computer assisted auditing tools (CAATs) [PDF]
, 2020 During the last fifteen years, several studies on technology acceptance have been pursued, and several new models have been proposed. This paper presents a theoretical background on individual acceptance of Computer-assisted Audit Tools (CAATs) in the ...
Aparicio, M., Costa, C., Pedrosa, I.
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Considerations for implementation of a continuous audit program in health care internal audit: how data analytics can provide further value to internal audit functions in health care [PDF]
, 2023 Internal audit is a function that has been around for centuries. The purpose of internal auditing is to provide independent, objective assurance and consulting services designed to add value and improve the company’s operations.
Stevens, Elspeth
core +1 more source
The Remote Audit and Information Technology: The impact of Covid-19 Pandemics [PDF]
, 2023 This study aimed to examine the effect of remote auditing and information technology on audit quality and professional ethics as moderating variables. It used a quantitative method with primary data obtained using a questionnaire.
Nugrahanti, Trinandari Prasetyo +1 more
core +2 more sources
The Extent to Which Textbooks Fulfill the Requirements of Digital Transformation in Accounting and Auditing [PDF]
, 2023 Purpose: The study aimed to determine how well textbooks meet the demands of accounting industries' transition to the digital age. To determine how well texts, meet the needs of auditing industries' growth to the digital age and to investigate the extent
Oleiwi, Raad
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F1000Research, 2022 Background: This study aims to examine public sector auditors' tendency to use somputer assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 questionnaires were distributed to auditors working in the public sectors in Central Java, West Java, and East Java.
Noor Afza Amran +2 more
openaire +1 more source
Predictors of Auditors’ Usage of CAATs: The Role of Top Management Support and Trust [PDF]
, 2023 Current businesses are shifting towards e-business and adopting computerized accounting information systems. These changes affected the audit profession’s performance in IT audit, financial reports by auditing, and tracing e-source documents.
Daoud, L.
core +1 more source