Quality system auditing has been a topic of much recent discussion but there has not been a commensurate amount of research on how the audit process can make more effective use of auditor time and improve the quality of their judgements. An approach certification bodies and their clients may adopt is to measure the quality system activities of the client, and use these measurements (or metrics) to improve their understand of the quality system. If these metrics were available to auditors, they could identify the strengths and weaknesses of the quality system and assist in deciding if the client complies with ISO 9000. This could make the audit process more cost-effective and focused. A detailed study of the current auditing process used by certification bodies, and a survey of auditors, identified the quality system activities that provide the most confidence that the company has a compliant quality system. The "quality loop" activities of internal audit/management review and corrective action were found to be both the most important activities in showing compliance and provide the basis of metrics that can inform the auditor about the state of health of these activities. Metrics capable of measuring the other quality system activities required by ISO 9000 are identified, and their effectiveness in monitoring the quality system is discussed. The research shows that metrics concerned with the quality loop can provide useful information to an auditor and can help them in reaching a judgement. It is also shown that the use of metrics is constrained by organisational and technical factors, such as the size of the organisation being measured and the correspondence between the activity being measured and the requirements of ISO 9000.

The audit industry is under a digital transformation where various IT-tools are being frequently used by auditors at different experience levels. It is almost impossible to perform an audit with good results without using any IT-tools. Therefore, pressure is put on audit firms,both Big 4 and Non-Big 4 firms to stay ahead or at least up to date in terms of the digital development, implementation and usage of IT-tools to not fall behind its competitors. Educating the audit team members in the different information technology systems (IT) will be of great importance so that auditors can utilize new technology and enhance audit quality.This study contributes with practical knowledge by mapping out and describing in detail how and in which IT-tools auditors spend their time in during their commitments during a typical week. Secondly, the study provides insights on the current IT-knowledge among auditors, which is a factor that influences the use of IT-tools among auditors. Further, this also includes, getting an enhanced understanding of what type of IT-knowledge that is required today, for the audit team member at a specific level, ranging from associates to partners at Big 4 and Non-big 4 firms. Thirdly, the thesis will also discuss impacts of digitalisation and advanced technologies in auditing and give an update of to what degree advanced technologies has been implemented.This was possible to accomplish through an online questionnaire and interview sessions which implied that seven different types of software are used by auditors where Spreadsheet software is one of the most frequently used IT-tools. Auditors generally use software they are familiar with and a resistance towards new software exists. The study also highlights the discussion if the implementation and use of advanced technologies is as widespread as the auditing firms are picturing it. Additionally, there is still a general lack of IT-skills among auditors, and students seeing a future in the auditing profession would have to take responsibility over their own IT-knowledge increasement alongside with educators implementing more IT-courses for students studying Business administration.

The aim of this study was to determine to what degree the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing techniques, is taken into account with the application of a competence-based approach, where particular competencies should be developed through a combination of formal teaching and practical training and experience. To start with, the prescribed requirements for the teaching and training of auditors were analysed and literature was studied to delimit the entry level competencies auditors should posses in computer-assisted auditing techniques. Thereafter research questionnaires were developed and sent to practitioners in auditing firms who are responsible for the practical training of trainee auditors, and to a selection of trainee auditors who qualified to write Part II of the Qualifying Examination (Auditing specialisation) of the Public Accountants' and Auditors' Board. The responses received from practitioners and trainee auditors were analysed and subsequent findings were made on the nature, extent and effectiveness of the practical training and experience trainee auditors obtain during the practical training period (articles of clerkship) in computer-assisted auditing planning techniques, computer-assisted auditing techniques to obtain audit evidence and computer-assisted auditing tools. The findings were related to the application of a competence-based approach and the conclusion was reached that the practical training and experience that trainee auditors obtain during the period of practical training (articles of clerkship) in computer-assisted auditing techniques is not sufficiently taken into account in the application of a competence-based approach. In conclusion recommendations were made for an improved application of a competence-based approach based on the findings of the practical training and experience trainee auditors obtain in computer-assisted auditing techniques during the practical training period. These recommendations have particular implications for practitioners responsible for the practical training of trainee auditors, academics responsible for formal teaching, and the Public Accountants' and Auditors' Board and South African Institute of Chartered Accountants jointly responsible for the Education Requirements and Practical Training Requirements of entry level auditors. / Auditing / D.Com