Staff View: Recent Changes in Internal Auditors' Use of Technology.

Recent Changes in Internal Auditors' Use of Technology.

Bibliographic Details
Main Authors:	Bierstaker, James., Burnaby, Priscilla., Hass, Susan.
Format:	Villanova Faculty Authorship
Language:	English
Published:	2003
Online Access:	http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:174875

Main Authors:

Bierstaker, James., Burnaby, Priscilla., Hass, Susan.

Format:

Villanova Faculty Authorship

Language:

English

Published:

2003

Online Access:

http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:174875

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spelling	Recent Changes in Internal Auditors' Use of Technology. Bierstaker, James. Burnaby, Priscilla. Hass, Susan. The purpose of the current study is to investigate the extent to which internal auditors use software for a variety of audit tasks and if that usage has changed in recent years. The hypothesis is that as software becomes more widely available and internal auditors become more technologically adept, the use of software for audit applications is likely to increase. Another factor examined is the extent to which firms internally develop software, the reasons why internal auditors may choose not to use software, and their level of satisfaction with audit software across applications. The results suggest that software is used most often for data mining and analysis and tests of online transactions, and least often for continuous transaction monitoring and e-commerce privacy and integrity control. From 2000 to 2002, internal auditors' use of software for data mining and analysis, tests of online transactions, enterprisewide risk assessment, and continuous transaction monitoring increased substantially. Less dramatic increases were also found for most of the other applications considered. Consistent with the findings of Bierstaker et al. in 2000, it appears that larger firms still internally develop audit software more often than smaller firms. 2003 Villanova Faculty Authorship vudl:174875 Internal Auditing 18(4), July/August 2003, 39-45. en
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dc.creator_txt_mv	Bierstaker, James. Burnaby, Priscilla. Hass, Susan.
dc.description_txt_mv	The purpose of the current study is to investigate the extent to which internal auditors use software for a variety of audit tasks and if that usage has changed in recent years. The hypothesis is that as software becomes more widely available and internal auditors become more technologically adept, the use of software for audit applications is likely to increase. Another factor examined is the extent to which firms internally develop software, the reasons why internal auditors may choose not to use software, and their level of satisfaction with audit software across applications. The results suggest that software is used most often for data mining and analysis and tests of online transactions, and least often for continuous transaction monitoring and e-commerce privacy and integrity control. From 2000 to 2002, internal auditors' use of software for data mining and analysis, tests of online transactions, enterprisewide risk assessment, and continuous transaction monitoring increased substantially. Less dramatic increases were also found for most of the other applications considered. Consistent with the findings of Bierstaker et al. in 2000, it appears that larger firms still internally develop audit software more often than smaller firms.
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author	Bierstaker, James. Burnaby, Priscilla. Hass, Susan.
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Recent Changes in Internal Auditors' Use of Technology.
Bierstaker, James.
Burnaby, Priscilla.
Hass, Susan.
The purpose of the current study is to investigate the extent to which internal auditors use software for a variety of audit tasks and if that usage has changed in recent years. The hypothesis is that as software becomes more widely available and internal auditors become more technologically adept, the use of software for audit applications is likely to increase. Another factor examined is the extent to which firms internally develop software, the reasons why internal auditors may choose not to use software, and their level of satisfaction with audit software across applications. The results suggest that software is used most often for data mining and analysis and tests of online transactions, and least often for continuous transaction monitoring and e-commerce privacy and integrity control. From 2000 to 2002, internal auditors' use of software for data mining and analysis, tests of online transactions, enterprisewide risk assessment, and continuous transaction monitoring increased substantially. Less dramatic increases were also found for most of the other applications considered. Consistent with the findings of Bierstaker et al. in 2000, it appears that larger firms still internally develop audit software more often than smaller firms.
2003
Villanova Faculty Authorship
vudl:174875
Internal Auditing 18(4), July/August 2003, 39-45.
en

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Recent Changes in Internal Auditors' Use of Technology.

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Bierstaker, James.
Burnaby, Priscilla.
Hass, Susan.

dc.description_txt_mv

The purpose of the current study is to investigate the extent to which internal auditors use software for a variety of audit tasks and if that usage has changed in recent years. The hypothesis is that as software becomes more widely available and internal auditors become more technologically adept, the use of software for audit applications is likely to increase. Another factor examined is the extent to which firms internally develop software, the reasons why internal auditors may choose not to use software, and their level of satisfaction with audit software across applications. The results suggest that software is used most often for data mining and analysis and tests of online transactions, and least often for continuous transaction monitoring and e-commerce privacy and integrity control. From 2000 to 2002, internal auditors' use of software for data mining and analysis, tests of online transactions, enterprisewide risk assessment, and continuous transaction monitoring increased substantially. Less dramatic increases were also found for most of the other applications considered. Consistent with the findings of Bierstaker et al. in 2000, it appears that larger firms still internally develop audit software more often than smaller firms.

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Burnaby, Priscilla.
Hass, Susan.

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Burnaby, Priscilla.
Hass, Susan.
Recent Changes in Internal Auditors' Use of Technology.

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Burnaby, Priscilla.
Hass, Susan.

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