Advances in information technology (IT) are changing the accounting and auditing environment and forcing auditors to reconsider their IT skills, audit methods and the need for assistance from IT specialists, in order to understand the impact of IT on clients' systems and to conduct appropriate tests. This thesis aims to investigate the impact of IT on the audit process in Libya, examining the usefulness of IT, the approaches which can be used to carry out audits in an IT environment, and the reasons why auditors in Libya may not use computer assisted audit techniques (CAA Ts), or continuous auditing (CA) on a larger scale. This thesis applies contingency theory and the Unified Theory of Acceptance and Usage of Technology (UTAUT) as its theoretical frameworks. In the light of contingency theory, the thesis considers the impact of different attributes of users on their use of IT. UTAUT assists in investigating the factors precluding auditors from using IT, conducting CA and developing their IT skills. Using a triangulation of questionnaire and interview techniques, the thesis considers auditors in the Libyan Audit Bureau (AB) and audit firms (AFs) and seeks to compare their related practices. In line with contingency theory, the results indicate that the use of IT tools and techniques is contingent upon several factors, including auditor affiliation, AF size, audit tasks, and task complexity. Although the auditors believe that CAATs and CA can have positive impact on the audit function, CAATs are found to be underutilised and CA is rarely used. The lack of facilitating conditions and high costs involved can be seen as major factors to preclude Libyan auditors from using CAATs; while the late appointment of the auditor and a lack of infrastructure are found to be the main reasons for the limited usage of CA.

The impact of the adoption of IT-based accounting systems on the audit function and the potential risks that are associated with auditing in such an environment have been recognised by the literature relating to developed countries. However, the direct impact of these risks on the level of audit risk in an IT-based accounting environment has not been investigated. Accordingly, this study attempts to fill this gap by investigating empirically the impact of the adoption of IT-based accounting systems on the level of audit risk in a developing country, namely Saudi Arabia (SA). In particular, it seeks to explore whether the level of audit risk has increased or decreased after the adoption of these systems by auditors' clients. Due to the lack of literature relating to auditing IT-based accounting systems within the Saudi context, and also because of the lack of a theory which can be utilised to examine the impact of the adoption of such systems on the level of audit risk in a developing country like SA, the grounded theory (i.e. inductive) approach was employed to establish a theoretical model for this study. The study started with a review of the literature which covers this issue in developed countries. Then interviews were carried out with some representatives of audit firms in SA with the objective of collecting data to obtain insights into the experience of these firms regarding the audit of such systems. The findings from the literature study and the interviews were combined to develop a theoretical model for the purpose of elucidating the variables that were thought to have an influence on the level of audit risk in an IT-based accounting environment in SA. Finally, a questionnaire was used to test this model in order to support or refute theoretical propositions. The findings supported the study's theoretical model of the variables that influence the level of audit risk in an IT-based accounting environment in SA. In particular, the results supported the expected relationships among variables as depicted in the model of the research. Finally, in the light of the findings of this research, it can be concluded that the adoption of IT-based accounting systems by clients of audit firms in SA has contributed to a possible increase in audit risk. This can be explained, on the one hand, by the existence of some risks in the clients' IT-based accounting environment such as clients' accounting software which is often unsuitable, clients' staff are often insufficiently competent in dealing with IT-based accounting systems, and also clients' internal control systems in such an environment may be weak. On the other hand, there appear to be a number of audit firms which are insufficiently qualified to audit in an ITbased accounting environment. Problems identified included firstly, applying an unsuitable audit approach when examining the reliability of IT-based accounting systems, and secondly, a lack of competence in auditing such systems.

The research questions are: 1. Do most SMEs receive limited systems auditing attention? 2. Do auditors pay inadequate attention to aspects of Information Technology and Security? 3. Is unreported fraud widespread within SMEs and is it growing? 4. Are Directors keenly interested in reducing fraud if they can? 5. SMEs might favour an alternative, low cost, automated auditing process? The thesis begins with a comprehensive literature review including juridical issues, a brief history of auditing, and legal standards. There is a review of auditing standards and issues in Information Systems and an examination of fraud and its effects on business. Computer Assisted Audit Tools are examined and the use of technology to assist auditors is reviewed. There is a wide-ranging review of reported fraud and a discussion about new technologies in Continuous Auditing and Expert Systems. A research questionnaire with 147 questions was sent, with Department of Trade assistance, to 2000 SMEs and the research findings are analysed and related to the thesis hypotheses. The results are then extrapolated across the UK base of nearly 3.8 million SMEs. The perceived way forward in auditing using new technologies is examined and new paradigms are suggested. There is a contribution towards these new systems in the form of an Extensible Continuous Auditing Language (XCAL) which enables experts systems to recognise generic transactions in ERP and accounting systems. A case study of a large fraud and some smaller crimes looks at the way they could have been pinpointed as they were being perpetrated instead of months later and there is a review of future research into transaction patterns in auditing and their incorporation into future electronic auditing systems.

In establishing the impact of formal data management practices on systems and systems development auditing in the context of a corporate data base environment; the most significant aspects of a data base environment as well as the concept of data management were researched. It was established that organisations need to introduce a data management function to ensure the availability and integrity of data for the organisation. It was further established that an effective data management function can fulfil a key role in ensuring the integrity of the overall data base and as such it becomes an important general control on which the auditor can rely. The audit of information systems in a data base environment requires a more "holistic" audit approach and as a result the auditor has to expand the scope of the systems audit to include an evaluation of the overall data base environment. / Auditing / M. Com (Applied Accounting)

In establishing the impact of formal data management practices on systems and systems development auditing in the context of a corporate data base environment; the most significant aspects of a data base environment as well as the concept of data management were researched. It was established that organisations need to introduce a data management function to ensure the availability and integrity of data for the organisation. It was further established that an effective data management function can fulfil a key role in ensuring the integrity of the overall data base and as such it becomes an important general control on which the auditor can rely. The audit of information systems in a data base environment requires a more "holistic" audit approach and as a result the auditor has to expand the scope of the systems audit to include an evaluation of the overall data base environment. / Auditing / M. Com (Applied Accounting)

The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in perfonning an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above / Computing / M.Sc.

The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in perfonning an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above / Computing / M.Sc.

The purpose of the research is to propose and evaluate a methodology for implementing EDI to assist organisations in reaping the anticipated benefits. The research involved the systematic analysis of the state of the art of EDI and paradigms of methodologies, to define a model for the EDI implementation methodology, and to define criteria for evaluating such a model. The methodology was developed and modelled utilising the software process model, as adopted by Boehm (1988) and later duPlessis and van der Walt (1992), as a framework. Next a synthesis of the assimilated knowledge and brainstorming of project teams involved in EDI pilot projects, was used to systematically develop an EDI implementation methodology. The methodology was evaluated by utilising it in the implementation of EDI between two organisations, Computer Equipment Brokers (PTY) and Marksec (PTY). It was concluded that the methodology was efficient for implementing EDI. / Computing / M. Sc. (Information Systems)

The purpose of the research is to propose and evaluate a methodology for implementing EDI to assist organisations in reaping the anticipated benefits. The research involved the systematic analysis of the state of the art of EDI and paradigms of methodologies, to define a model for the EDI implementation methodology, and to define criteria for evaluating such a model. The methodology was developed and modelled utilising the software process model, as adopted by Boehm (1988) and later duPlessis and van der Walt (1992), as a framework. Next a synthesis of the assimilated knowledge and brainstorming of project teams involved in EDI pilot projects, was used to systematically develop an EDI implementation methodology. The methodology was evaluated by utilising it in the implementation of EDI between two organisations, Computer Equipment Brokers (PTY) and Marksec (PTY). It was concluded that the methodology was efficient for implementing EDI. / Computing / M. Sc. (Information Systems)