Previous studies on the use of computer assisted auditing technology and techniques (CAATTs) mostly focus on computer skills and perceived usefulness of auditors, and the influential factors from organizational environments; however, they seldom emphasize the group level. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATT...

In 2015, the United Nation Sustainable Development Goals (SDGs) issued 17 initiatives comprising environmental, social and economic initiatives. It leads to implementation environmental auditing practices (INTOSAI, 2006). However, there is no one process for of practices. The purpose this study highlight flow (EAP) in two Malaysian Local Governments (MLG). This used an interpretative qualitativ...

Research has been performed in areas of auditing, a.o. security auditing, compliance auditing, financial auditing. In order to increase the efficiency of and to allow for continuous auditing, auditing tasks must be automated, which is only possible if audit data are available digitally and suitable algorithms exist. Different areas of auditing follow different objectives, thus require different...

In many professional activities, the ability to retrieve and store knowledge in a mobile situation is crucial. This need, together with the progress of mobile devices, has led to the emergence of mobile knowledge management. In this paper, we propose a context-aware knowledge management architecture for mobile environments and apply it to an auditing use case. We developed the MobileAudit proto...

Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mod...

Database auditing has become a very crucial aspect of security as organisations increase their adoption of database management systems (DBMS) as major asset that keeps, maintain and monitor sensitive information. Database auditing is the group of activities involved in observing a set of stored data in order to be aware of the actions of users. The work presented here outlines the main auditing...

According to the statistical data security and auditing requirement, an effective Security Protection Method and a Rules-based Statistical Data Auditing (RSDA) solution are given. In this article, we introduce the classification and expression of statistical auditing rule.

Service Level Agreements (SLA) are needed to allow business interactions to rely on Internet services. Service Level Objectives (SLO) specify the committed performance level of a service. Thus, SLA compliance auditing aims at verifying these commitments. Since SLOs for various application services and end-to-end performance definitions vary largely, automated auditing of SLA compliances poses t...