Page 1 |
Previous | 1 of 22 | Next |
|
This page
All
Subset
|
5 The Impact of Technological Events and Trends on Audit Evidence in the Year 2000: Phase I* Gary L. Holstrum Theodore J. Mock Robert N. West University of Southern California Introduction This research project is an exploratory study that attempts to identify and analyze: (1) the most significant changes in information technology that will affect future audit evidence, (2) the impact of such changes upon auditing, and (3) the nature of audit evidence in the year 2000. The success of items two and three is contingent upon results obtained in the first phase of the study, which is reported in this paper. Phase I is designed to identify not only the relevant future events and trends but also the likelihood that these events may occur at various points in time in the future. To accomplish this goal, the researchers have performed an extensive review of the technological literature, interviewed experts in auditing and various technical areas, and solicited expert opinions via a questionnaire. A Delphi study will also be conducted to elicit and analyze experts' predictions of important future information technology events and trends. Using these data, phase II of the research will identify and analyze the effects of predicted technological events and trends on audit evidence and the audit process. Scenarios will be developed to extract potential new strategies for dealing with future audit evidence, audit technology, and auditor roles. This paper is divided into six sections as follows: 1. Statement Of Problem And Need For Research 2. Review Of The Information Technology Literature 3. Research Issues And Proposed Methodology 4. Preliminary Findings Concerning Information Technology 5. Preliminary Findings Concerning Audit Evidence 6. A Tentative Scenario Of Future Audit Evidence * The Institute of Internal Auditors Research Foundation is providing funding and other assistance for the research described in this paper. 125
Object Description
Title |
Impact of technological events and trends on audit evidence in the year 2000: Phase I |
Author |
Holstrum, Gary L. Mock, Theodore J. West, Robert N. |
Contributor |
Srivastava, Rajendra P., ed. Ford, N. Allen, ed. |
Subject |
Auditing -- Data processing Auditing -- Documentation |
Citation |
Auditing Symposium VIII: Proceedings of the 1986 Touche Ross/University of Kansas Symposium on Auditing Problems, pp. 125-146 |
Date-Issued | 1986 |
Source | Published by: University of Kansas, School of Business |
Rights | Contents have not been copyrighted |
Type | Text |
Format | PDF page image with corrected OCR scanned at 400 dpi |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Library. Accounting Collection |
Date-Digitally Created | 2010 |
Language | eng |
Identifier | symposium 8-p125-146 |