Audit Effectiveness

In Audit Effectiveness, Dr Kamil Omoteso examines how growing use of information technology is changing the audit profession. IT tools and techniques continue to be developed to enable the auditing process to match current IT standards in accounting and elsewhere. Auditing tools include general business and accounting programmes; audit-specific programmes; computer-based decision support systems; and intelligent expert systems and neural networks. Dr Omoteso’s three-layered model fills a gap by focusing specifically on IT and auditing and recognising that accounting bodies and regulators are giving increased attention to the technologies and systems used in business and auditing. Shedding light on subjects including audit automation, continuous online auditing and computer auditing, Audit Effectiveness is practical, but also introduces theory that helps explain the motivation for the use of new tools and techniques and assists understanding of their impact on the quality of audit judgment.