Audit Effectiveness: Meeting the IT Challenge by Kamil Omoteso

By Kamil Omoteso

In Audit Effectiveness, Dr Kamil Omoteso examines how details know-how is altering the panorama for the audit career because it instruments and strategies stay built for auditors within the pursuit of caliber, potency and effectiveness. as well as laying off gentle on useful matters resembling audit automation, non-stop on-line auditing and laptop auditing, this e-book introduces a few conception that is helping clarify the incentive for using new instruments and methods, and assists figuring out in their effect at the caliber of audit judgment. The booklet proposes a three-layered version - an integration of contingency, socio-technical platforms and structuration theories - for a complete realizing of IT’s influence on audit. The version advocates that using IT in audits is a functionality of convinced contingent components that make sure an optimum mixture of human talents and technological services, which might bring about alterations within the nature of auditors’ roles and outputs and audit corporations’ buildings. Dr Omoteso places ahead an audit automation adulthood version that may support audit firms/departments to appreciate their present point of IT integration and the way to systematically increase their services which will assembly smooth IT demanding situations - taking them from the placement of mere ’followers of expertise’ to that of powerful ’leaders of technology’. Audit Effectiveness is for a person practicing in auditing or accounting automation, in addition to for people with a tutorial or learn curiosity within the demanding situations posed through technological advances for auditors specifically, and for managers in general.

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