Developing new tools for improving the quality and efficiency of the audit work should be a central part of all internal audit departments. If efficiency is to be realised, the role of technology in the audit function needs to grow. The audit database has been developed over two to three years...

Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach – Factor analysis, ordinary least squares (OLS) regressions and simulations....

One of the objectives of accounting education at South African universities is to prepare students for positions as professional accountants. The bulk of current education at South African universities focuses on the acquisition of technical knowledge through courses or modules focused on...

South African business organisations operate in an environment that is changing rapidly. One of the key drivers of this change is advances in information technology (IT). Accountants are educated at various tertiary institutions to prepare them to be competent as information and knowledge...

The South African Institute of Chartered Accountants and the International Federation of Accountants require Information Technology (IT) to be integrated with the professional subjects, including Auditing, qualified chartered accountants need. Internationally, people want changes to Auditing...

Purpose – The paper's aim is to describe the problems encountered when a performance management system such as the balanced scorecard (BSC) is implemented in the culture of a developing country. Design/methodology/approach – The article is based on a case study of a government agency in...

Purpose – The purpose of this paper is to investigate the relationships between employee competencies, information technology (IT) applications, operations strategy, and business performance. Design/methodology/approach – Drawing upon the resource‐based theory, this study employs a path...

Purpose – This paper aims to examine the impact of demographic, technology, individual and organizational factors on perceived productivity of Egyptian teleworkers. Design/methodology/approach – Data from 199 usable questionnaires are collected and analyzed by means of factor analysis and...

Addresses variables in the implementation of software applications for aspects of customer relationship management (CRM) systems in medium‐sized organisations. The objective is to identify those variables that present the greatest risks to effective and successful implementation in the light...

Seeks to address directly two assumptions that are inherent in current discussions concerning business and the role of technology. First, that business intelligence is, in fact, a feature of the business rather than the staff within that business. Businesses are simply entities with assets and...