M.Comm. (Computer Auditing) / Please refer to full text to view abstract

Continuous auditing is not a totally new concept, but it has not been widely implemented, and has existed mostly as a point of debate amongst the auditing fraternity. This may soon change, as continuous auditing has become a topic of great interest, especially in the last decade. This may be due to a combination of reasons. In the last decade, much of the confidence in auditors’ reports was lost due to corporate governance scandals. This also brought about a greater desire for faster, more reliable reporting on which to base decisions. This desire has been transposed into regulations such as the Sarbanes-Oxley act in the United States, which encourages real-time auditing activities, which would benefit from continuous auditing. A second, possible contributing factor to the heightened interest in continuous auditing is that much of the requisite technology has matured to a point where it can be successfully used to implement continuous auditing. It is the technologies which form the focus of this research. It is therefore, the primary objective of this research to investigate and identify the essential technologies, and identify and define their roles within a continuous auditing solution. To explore this area, three models of continuous auditing are compared according to the roles of the technologies within them. The roots of some auditing technologies which can be adapted to the paradigm of continuous auditing are explored, as well as new technologies, such as XML-based reporting languages. In order to fully explore these technologies, the concepts of data integrity and data quality are first defined and discussed, and some security measures which contribute to integrity are identified. An obstacle to implementing a continuous model is that even with the newly available technologies, the multitudes of systems which are used in organisations, produce data in a plethora of data formats. In performing an audit the continuous auditing system needs to first gather this data and then needs to be able to compare “apples with apples”. Therefore, the technologies which can be used to acquire and standardise the data are identified.

Purpose - To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach - Review of auditing standards, fraud cases, and other audit literature. Findings - A cost-benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability. Practical implications - This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards. Originality/value - The paper fills avoid in the literature with respect to how auditors can be unpredictable as required by auditing standards.

Thesis (Ph.D.)--University of Melbourne, Dept. of Accounting and Business Information Systems, 2006. / Typescript. Includes bibliographical references (leaves 213-229).

published_or_final_version / Management Studies / Master / Master of Business Administration

Thesis (Ph. D.)--Drexel University, 2004. / Includes abstract and vita. Includes bibliographical references (leaves 116-127).

Thesis (M.B.A.)--University of Hong Kong, 1985.

No description available.

The aim of this portfolio is to discuss the issue of time budget pressure imposed on auditors. The focus is on the reasons why it exists and the consequences that it may lead to. / Thesis (DBA(DBusinessAdministration))--University of South Australia, 2004.

Thesis (DBA(Doctorate of Business Administration))--University of South Australia, 2002.