کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005325 1482001 2016 12 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses
ترجمه فارسی عنوان
یک مطالعه اکتشافی از تصویب، نرم افزار و تاثیر تکنولوژی حسابرسی مستمر در کسب و کارهای کوچک
کلمات کلیدی
تکنولوژی حسابرسی مستمر؛ حسابرسی مستمر؛ کسب و کارهای کوچک؛ کنترل داخلی؛ حسابرسی داخلی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی


• Adoption, application and impact of continuous auditing technology differs between small and large enterprises
• Small businesses are more opportunistic than larger companies in acquiring and implementing continuous auditing technology
• Continuous auditing technology adoption in the small businesses studied is driven by a need to improve management reporting
• Continuous auditing technology improves decision-making, creates business value and changes finance department roles

Continuous auditing technology has been studied in various contexts, but mostly within large enterprises with their own integrated information systems and internal auditing functions. Although several vendors of continuous auditing technologies have reported implementations in small businesses, little is known about the use and impact of this technology in this type of organizations. This exploratory study considers the motivations for adopting a certain type of continuous auditing technology, as well as the applications and impacts of this technology in seven small businesses. The results indicate that the technology is usually implemented to increase resource efficiency, but is frequently perceived as a tool to fix data quality problems — rather than a strategically aligned technology. Implementation is not driven by an internal auditing department but by either an IT or finance department. Application of the technology is first and foremost transaction verification with process control applications emerging later. Main impacts include a change from corrective controls to preventive and detective controls; an increase in the perception of value created by the financial department; and an increase in management trust of data. The study also reveals potential negative impacts of this technology, such as alert immunization and loss of users' critical thinking.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Accounting Information Systems - Volume 20, April 2016, Pages 26–37
نویسندگان
, ,