Results 11 to 20 of about 434,059 (342)

PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4 [PDF]

Jurnal Akuntansi dan Keuangan Indonesia, 2010
Auditors of public accounting firms frequently deal with the tasks oriented to the audit judgment decision makings. And due to the nature of these tasks are frequently complex and unstructured, they need electronic technology based information system to ...
Antonius Herusetya
doaj   +5 more sources

Information systems and technologies in the audit

, 2019
The information systems in the accounting and audit, their functions, examples of using information systems for budget institutions at different levels are considered in this work. The main precondition for the audit is the mutual interest of the enterprise in the person of its owners, the state, in the person of the respective fiscal authorities ...
Н В Кудренко, S Y Demianchuk
openalex   +2 more sources

Use of information technologies in internal audit [PDF]

Problems and prospects of economics and management, 2021
Стаття присвячена особливостям внутрішнього аудиту в умовах застосування інформаційних технологій. Досліджено напрямки використання інформаційних технологій у внутрішньому аудиті. Розглянуто етапи життєвого циклу комп’ютерної інформаційної системи підприємства.
Nina Dorosh
  +5 more sources

Continuous Audit: Implementasi dan Pengendalian Berbasis Teknologi Informasi dalam Menjalankan Fungsi Audit yang lebih Efektif dan Efisien [PDF]

ComTech, 2014
Information Technology (IT) continues to transform how organizations function, communicate and do business with customers, partners and agents. Directors, audit committee, management and stakeholders sincerely hope their auditors more adept at using ...
Siti Elda Hiererra, Mario Octaviano Ignatius Sarayar   +1 more
doaj   +3 more sources

Information Technology Audit in Georgia

European Scientific Journal, ESJ, 2017
With the development of information technology to carry out effectively their missions the largest part of a variety of organizations, government agencies and services have become dependent on computer systems. For each of the organization’s activities the IT environment must be properly studied and evaluated in which they perform the basic activities.
Tamta Beridze
openalex   +2 more sources

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? [PDF]

Informatică economică, 2010
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits.
Jagdish PATHAK, Mary LIND, Mohammad ABDOLMOHAMMADI   +2 more
doaj   +4 more sources

INFORMATION-TECHNOLOGY SUPPORT ACCOUNTING AND AUDIT

Вестник Северо-Кавказского федерального университета, 2022
The features of the functioning of the domestic market of information technologies, automation and the way the main groups of information systems for the conduct of buhgalterskogo accounting and auditing, as well as their practical application.
Leonid I. Chernomordov
doaj   +1 more source

ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

Jurnal Akuntansi Universitas Jember, 2016
The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting ...
T - Titania
doaj   +2 more sources

The Impact of Client Information Technology Capability on Audit Pricing

International Journal of Accounting Information Systems, 2017
This paper explores the question: “How does a client’s information technology (IT) capability influence audit pricing?” Company data from 2004 to 2012 is employed. Firms appearing on the InformationWeek 500 (IW 500) yearly list of U.S. organizations with superior IT functions, serve as a proxy for companies with superior IT capability.
Benjamin W. Hoffman, Rod Sellers, Justyna Skomra   +2 more
openalex   +3 more sources

Hyperspectral Change Detection Using Collaborative Sparsity and Nonlocal Low-Rank Tensor [PDF]

Jisuanji kexue yu tansuo, 2022
Hyperspectral image change detection can provide timely change information on the surface of the earth, which is essential for urban and rural planning and management.
ZHAN Tianming, SONG Bo, SUN Le, WAN Minghua, YANG Guowei
doaj   +1 more source