Kamil Omoteso

Audit Effectiveness (eBook, ePUB)

Meeting the IT Challenge

• Format: ePub

Produktbeschreibung

In Audit Effectiveness, Dr Kamil Omoteso examines how growing use of information technology is changing the audit profession. IT tools and techniques continue to be developed to enable the auditing process to match current IT standards in accounting and elsewhere. Auditing tools include general business and accounting programmes; audit-specific programmes; computer-based decision support systems; and intelligent expert systems and neural networks. Dr Omoteso's three-layered model fills a gap by focusing specifically on IT and auditing and recognising that accounting bodies and regulators are giving increased attention to the technologies and systems used in business and auditing. Shedding light on subjects including audit automation, continuous online auditing and computer auditing, Audit Effectiveness is practical, but also introduces 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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 224
• Erscheinungstermin: 8. April 2016
• Englisch
• ISBN-13: 9781317177456
• Artikelnr.: 44876495

Autorenporträt

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.

Inhaltsangabe

Introduction
Part I Modern Auditing and the IT Revolution
Chapter 1 Background to Auditing
Chapter 2 Auditing and the IT Phenomenon
Part II Audit of Computerised Information Systems
Chapter 3 Computerised Information Systems, Organisational Objectives and Auditing
Chapter 4 Audit and Control of Supply Chain Information Systems
Chapter 5 Risk and Internal Control in IT Environments
Part III Audit Automation and Contemporary IT Challenges
Chapter 6 Audit Automation
Chapter 7 The Use of Decision Aids in Auditing
Chapter 8 Continuous Online Auditing
Part IV Auditing and IT: Theoretical Perspectives and Practical Implications
Chapter 9 Frameworks for Understanding the Impact of IT on Auditing
Chapter 10 The Impact of IT on Auditing
partV Auditing and the IT Challenge
Chapter 11 The Audit Automation Maturity Model
Chapter 12 Conclusion