Audit Effectiveness: Meeting the IT Challenge by Kamil Omoteso

By Kamil Omoteso

In Audit Effectiveness, Dr Kamil Omoteso examines how info know-how is altering the panorama for the audit occupation because it instruments and strategies stay constructed for auditors within the pursuit of caliber, potency and effectiveness. as well as laying off mild on sensible matters comparable to audit automation, non-stop on-line auditing and desktop auditing, this e-book introduces a few thought that is helping clarify the incentive for using new instruments and strategies, and assists realizing in their effect at the caliber of audit judgment. The e-book proposes a three-layered version - an integration of contingency, socio-technical structures and structuration theories - for a accomplished realizing of IT’s impression on audit. The version advocates that using IT in audits is a functionality of sure contingent elements that ensure an optimum mixture of human abilities and technological features, which might bring about adjustments within the nature of auditors’ roles and outputs and audit firms’ buildings. Dr Omoteso places ahead an audit automation adulthood version which can aid audit firms/departments to appreciate their present point of IT integration and the way to systematically increase their features as a way to assembly smooth IT demanding situations - taking them from the placement of mere ’followers of know-how’ to that of powerful ’leaders of technology’. Audit Effectiveness is for an individual working towards in auditing or accounting automation, in addition to for people with an educational or learn curiosity within the demanding situations posed through technological advances for auditors specifically, and for managers in general.

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