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 career because it instruments and methods remain constructed for auditors within the pursuit of caliber, potency and effectiveness. as well as laying off mild on functional topics reminiscent of audit automation, non-stop on-line auditing and laptop auditing, this booklet introduces a few concept that is helping clarify the incentive for using new instruments and strategies, and assists knowing in their effect at the caliber of audit judgment. The publication proposes a three-layered version - an integration of contingency, socio-technical structures and structuration theories - for a entire realizing of IT’s influence on audit. The version advocates that using IT in audits is a functionality of definite contingent components that ascertain an optimum mixture of human talents and technological features, which might bring about adjustments within the nature of auditors’ roles and outputs and audit businesses’ buildings. Dr Omoteso places ahead an audit automation adulthood version that could support audit firms/departments to appreciate their present point of IT integration and the way to systematically improve their functions so that it will assembly smooth IT demanding situations - taking them from the location of mere ’followers of know-how’ to that of powerful ’leaders of technology’. Audit Effectiveness is for an individual training in auditing or accounting automation, in addition to for people with a tutorial or examine curiosity within the demanding situations posed via technological advances for auditors particularly, and for managers in general.

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