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Journal cover: Managerial Auditing Journal

Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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The impact of information technology on the audit process: an assessment of the state of the art and implications for the future


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Title:The impact of information technology on the audit process: an assessment of the state of the art and implications for the future
Author(s):James L. Bierstaker, (University of Massachusetts-Boston, Boston, Massachusetts, USA), Priscilla Burnaby, (Bentley College, Waltham, Massachusetts, USA), Jay Thibodeau, (Bentley College, Waltham, Massachusetts, USA)
Citation:James L. Bierstaker, Priscilla Burnaby, Jay Thibodeau, (2001) "The impact of information technology on the audit process: an assessment of the state of the art and implications for the future", Managerial Auditing Journal, Vol. 16 Iss: 3, pp.159 - 164
Keywords:Auditing profession, Documentation, Information technology, Knowledge management, Risk management
Article type:Technical paper
DOI:10.1108/02686900110385489 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:In the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete most procedures on-line. To audit on-line systems, auditors will have to incorporate on-line audit software as their primary audit tool and gather evidence electronically. Assesses the current impact of technology on the audit process, and discusses the future implications of technological trends for the auditing profession. More specifically, provides a summary of how information technology has impacted audit planning, testing, and documentation.



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