Big Data is a technological term with a seemingly cognitive connotation that masks an ideological orientation of those attempting to be benevolently, criminally of even innocently in control of our knowledge and subsequent actions. Without an epistemological foundation small and especially big data are a myth. When the truth becomes whats on a digital screen under the control of those in charge of the cloud we may be clouding our cultural heritage to an extent that makes us exposed to and manipulated by those screening and displaying our data. As a consequence, subsequent information and knowledge cannot be critically assessed and audited for lack of evidence. All lessons learned during the centuries of enlightening efforts seem to be forgotten and ignored by or unknown to those in control of modern information technology. They act primarily for their own economic, political, and social benefits and feel justified by the big-data-ideology. Knowledge must remain relevant to, testable and rationally believable by the legitimate recipients of any and all data and information. The audit challenge has become phenomenal during the digital big data age! A framework for data governance is overdue in those fields heavily dependent on information technology.
The objectives of this study are to introduce geo-spatial and emerging information technologies and its applications in resource and environmental auditing. This article presented characteristics of GIS applications and Artificial Intelligence Technology. Auditing application cases, implemented by National Audit Office of P.R. China, Nanjing Branch and Wuhan Branch, was introduced in the article. We also introduced trends and outlook of emerging new technologies, including Big Data, Internet of Things, Cloud computing, augmented reality, and their impacts on auditing. In the future, geo-spatial technology combining with emerging technologies, including Big Data, New database, Smart Mobile Phone, and quantitative tools will improve the reliability of audit evidences and enhance the auditing conclusions and functions.
SAP ERP assists companys e-operation, promote effectiveness and efficiency of business operations. It has been to examine computer audit and information security for SAP ERP. But practice less discussed how to use CAATTs (computer-assisted audit techniques) to audit SAP ERP. In practice, Order to Cash (OTC) process is a high risk area. When internal audit department execute internal audit for OTC in the ERP, the script can be constructed through audit plan. Therefore, this article explains how to use CAATs to execute OTC audit for SAP ERP.
Drawing on institutional logics perspective, this paper aims to examine the adoption process of CAATTs in the Directorate General of Taxation (DGT) of Indonesia by examining the interplay between assumptions, values and beliefs of actors of organization within the DGT institution. Examining the adoption of CAATTs in DGT is important because CAATTs holds out the promise of improving audit efficiency and effectiveness; the provisions needed by the DGT when assessing the compliance of taxpayers. In this study, secondary data analysis was conducted by evaluating tax laws and regulations pertinent to tax audit in DGT. Results indicate that the use of CAATTs for tax audit is an outcome of social construction among actors of organization within DGT institution.
The majority of previous studies on CAATTs have discussed implementation willingness and the factors that influence willingness. However, few studies have addressed how internal auditing performance can be improved after implementing CAATTs. The implementation of CAATTs in the industry remains in the early stages, and the effectiveness of the CAATTs used by corporations is difficult to observe. Therefore, this study examined the relationships between the performance and computer auditing activity. The result found computer auditing activity significantly and positively influenced internal auditing performance.
This project focused on the sales and collection cycle, and data from the Oracle database were adopted as the auditing subject. Five audit objects were developed before this project proceeded to the stage of ACL auditing. Related audit procedures were developed according to these objects. The aim of this project was to determine weaknesses in internal control by using ACL auditing software and to provide suggestions for additional improvements.
International Computer Auditing Education Association (ICAEA) conducted a brief survey on computer auditing education courses and competence between 2015/02/01~2015/04/15.
The survey collected more than 100 Computer-assisted audit techniques (CAATs) solution providers courses information around the world. The results help us better assess current business issues and provide timely information for our constituents.
ICAEA--International Computer Auditing Education Association
