The accountants′ world is changing greatly as a result of, inter alia , emerging technologies, global competition, increasing complexity, dynamic effects, dramatic growth, and new laws. To manage accountants effectively in this evolving environment, new techniques are eeded to support and...

Computer crime and the abuse of computer and telecommunications systems have become a serious threat to the integrity of information systems. The Organization for Economic Co‐operation and Development has addressed this problem as has Interpol. National governments such as Canada have enacted...

Considers the impact of EDI on accounting systems, accounting, and on auditing. Indicates that the beneficiaries of EDI are mainly the powerful companies that initiate it, a point sometimes overloooked in the claims made for EDI. Finds that IT and business strategy did not appear to be...

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...