By Kamil Omoteso
In Audit Effectiveness, Dr Kamil Omoteso examines how details expertise is altering the panorama for the audit occupation because it instruments and methods remain constructed for auditors within the pursuit of caliber, potency and effectiveness.
In addition to laying off mild on sensible topics akin to audit automation, non-stop on-line auditing and computing device auditing, this e-book introduces a few conception that is helping clarify the incentive for using new instruments and strategies, and assists figuring out in their impression at the caliber of audit judgment.
The ebook proposes a three-layered version - an integration of contingency, socio-technical structures and structuration theories - for a accomplished knowing of IT’s influence on audit. The version advocates that using IT in audits is a functionality of sure contingent components that ascertain an optimum mixture of human talents and technological functions, which might bring about alterations within the nature of auditors’ roles and outputs and audit firms’ structures.
Dr Omoteso places ahead an audit automation adulthood version which could support audit firms/departments to appreciate their present point of IT integration and the way to systematically improve their services which will assembly smooth IT demanding situations - taking them from the location of mere ‘followers of know-how’ to that of potent ‘leaders of technology’.
Audit Effectiveness is for someone working towards in auditing or accounting automation, in addition to for people with an educational or learn curiosity within the demanding situations posed by way of technological advances for auditors specifically, and for managers in general.