Audit Effectiveness

Meeting the IT Challenge

Business & Finance, Accounting, Financial, Management & Leadership, Management
Cover of the book Audit Effectiveness by Kamil Omoteso, Taylor and Francis
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Kamil Omoteso ISBN: 9781317177456
Publisher: Taylor and Francis Publication: April 8, 2016
Imprint: Routledge Language: English
Author: Kamil Omoteso
ISBN: 9781317177456
Publisher: Taylor and Francis
Publication: April 8, 2016
Imprint: Routledge
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Taylor and Francis

Cover of the book The Political Right in Israel by Kamil Omoteso
Cover of the book Understanding Medicinal Plants by Kamil Omoteso
Cover of the book Science and Narratives of Nature by Kamil Omoteso
Cover of the book Human Rights and the Judicialisation of African Politics by Kamil Omoteso
Cover of the book Essentials of Petroleum by Kamil Omoteso
Cover of the book Social Work in a Global Context by Kamil Omoteso
Cover of the book Djuna Barnes, T. S. Eliot and the Gender Dynamics of Modernism by Kamil Omoteso
Cover of the book Reassessing the Responsibility to Protect by Kamil Omoteso
Cover of the book Judaism and Psychoanalysis by Kamil Omoteso
Cover of the book The Feudal Kingdom of England by Kamil Omoteso
Cover of the book Mussolini's Propaganda Abroad by Kamil Omoteso
Cover of the book Poles Apart Cb by Kamil Omoteso
Cover of the book Hazardous Waste Sites by Kamil Omoteso
Cover of the book Further Selections from the Tragic History of the Sea, 1559-1565 by Kamil Omoteso
Cover of the book Thinking, Feeling, and Being by Kamil Omoteso
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy