search query: @indexterm AUDITING / total: 1120
reference: 401 / 1120
| Author: | |
| Title: | An empirical investigation of the relationship between the computerization of accounting systems and the incidence and size of audit differences. |
| Journal: | Auditing: A Journal of Practice and Theory
1998 : SPRING , VOL. 17:1, p. 13-38 |
| Index terms: | ACCOUNTING SYSTEMS AUDITING COMPUTERS INFORMATION TECHNOLOGY FRAUD |
| Language: | eng |
| Abstract: | This paper examines the differential impact of computerization on common attributes of audit differences. The results indicate that the majority of audit differences arise due to incorrect computations, differences in management and auditor judgement, faulty initial identification and processing of transactions, and overworked accounting personnel. The study reports additional findings that incorrect manual computations, the recording of exchange documents, incorrect application of internal controls, and inadequate internal controls are more likely to be sources of problems when information systems are computerized than when they are not. |
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