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Information Technology on/for Auditing purposes can be defined as the use of technology to support auditing procedures and to achieve the goals of auditing in any area. Commonly, this research topic is also defined as Computer Assisted Audit Tools, (CAATs) or Generalized Audit Software, (GAS). It includes tools to produce working papers, data analysis and extraction to support substantive tests, to predict data behaviour (data mining tools) and to do statistical analysis, sampling or regression. If we use the term Computer Assisted Audit Tools and Techniques, CAATTs, collaborative approaches, web 2.0 and data mining techniques can be added to the topic. This is not a new concept or approach: “An Audit Approach to Computers: A new practice manual” (Jenkiens & Pinkney, 1978) opened the topic. Studies on CAATTs’ use and acceptance in the workplace reveal that acceptance is higher in data analysis and extraction tools but low if a relevant expertise is needed on statistical, mathematics or computer science (Kim et al, 2009) to perform some audit procedure. Approaches to mainstream CAATs’ use, propose specific training methods for Audit Tools connected to organizations’ real needs and expectations (Paukowits, 1998). Despite the changing paradigm because of GAS usage and Web 2.0 (Gehrke & Wolf, 2010), there is more to be discovered theoretically and practically. Thus, research collaborative communities can be constructed upon this Workshop’s theme, since this can give researchers opportunity to promote and present the most recent research results, tools and other developments and facilitate the discussion of ongoing work in this area potentially uniting all the individual research topics and efforts.
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重要日期

2014-03-09
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Topics of interest include any area related to ICT on auditing. In particular topics of interest include (but are not limited to): 1. The role of ICT on Auditing procedures 2. Computer Assisted Audit Tools: features’ classification 3. Models f
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重要日期
  • 会议日期

    06月18日

    2014

    06月21日

    2014

  • 03月09日 2014

    摘要截稿日期

  • 06月21日 2014

    注册截止日期

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