As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such tools and techniques as electronic data interchange, the Internet and other modern technological subjects signal the...

Many organizations are adopting a business process approach to managing their acquisition and payment process. Integrated information systems are an important part of this effort. This paper describes what management can expect from modern, integrated software applications, outlines major system...

Discusses the treatment of outsourcing in company accounts. In particular, it considers the application of several accounting standards that may be relevant to the presentation of outsourcing agreements in the financial statements. The way in which these principles are implemented in the...

In the current climate of accelerating IT development and mounting concern over its effectiveness, internal auditors are increasingly required to safeguard the interests of the organisation by ensuring that ew systems match company objectives. The aim of this article is to assist internal...

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...