Lin, Ching‐Wen; Wang, Chih‐Hung - In: Industrial Management & Data Systems 111 (2011) 5, pp. 776-790
Purpose – With the advancement in information technology, many companies have become heavily dependent on computer‐assisted systems, and implemented various computer‐based business activities and document system, among which computer‐assisted auditing tools and techniques (CAATTs) is an...