This paper presents a review of extant literature examining issues relating to auditors’ knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technology and internal control, and signals of interest by regulators in possible future standards on auditors’ in...

The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper focuses on the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the Internal Audit organization. The system is an implementation of a Continuous Process Audit Methodology (CPAM) and is designed to deal with the problems of auditing large paperless ...

We agree that the Board's existing auditing standards, consisting of sequentially numbered standards issued by the Board (the AS standards) and the AU sections representing the remaining interim standards that the Board has not superseded, present a confusing framework. While we agree that reorganization is needed and may help users navigate the standards more easily, we do not agree with the B...

The ISO 9000:2000 family of standards emphasizes continual improvement. As an integral part of the ISO 9004 standard, eight quality management principles are introduced to guide organizational improvement. This paper explains how to use these principles, the customer-supplier model, and the requirement for a well-managed process, to create a comprehensive auditing checklist. In addition to proc...

Voice over IP (VoIP) is the transmission of voice and multimedia content over Internet Protocol (IP) networks, this paper reviews models, frameworks and auditing standards proposed to this date to manage VoIP security through a literature review, with descriptions of both the historical and philosophical evolution reflecting an adequate knowledge of related research. Three research questions ar...

Auditing standards that guide the auditing profession change and develop in line with changes business world. In addition, various institutions conduct research studies this field. 2020, IAASB initiated a project to amend ISA 240, The Responsibilities Relating Fraud an Audit of Financial Statements. Within project's scope, reasons for expectation gap regarding going concerns possible solutions ...

This study seeks to examine the factors that influence adoption of ISAs, intending stimulate establishing a responsible and efficient auditing regime in Libyan practice, shedding light on challenges practices North African region. conducted semi-structured interviews with 43 participants represented 5 key actors from within field Libya, including preparers users annual reports. Regarding ISAs a...