Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5109700 | Journal of Business Research | 2016 | 5 Pages |
Abstract
The purpose of this study is two-fold: firstly, to analyze the benefits of implementing an enterprise resource planning (ERP) system and using eXtensible Business Reporting Language (XBRL) format to report in the banking industry considering the industry's specific risks and complexities. Secondly, to show that both, ERP and XBRL are necessary to successfully use Computer Assisted Audit Techniques (CAATs) while performing audit procedures to verify the compliance of certain crucial regulatory requirements. The study shows the possible consequences of not using CAATs to audit the compliance of loan loss provisions' regulatory requirements in Uruguay.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Business and International Management
Authors
Nicolás Gambetta, MarÃa Antonia GarcÃa-Benau, Ana Zorio-Grima,