Assessment of the economical effectiveness of applying auditing software

Krassimira Gospodinova ()
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Krassimira Gospodinova: Varna University of Economics

Business & Management Compass, 2015, issue 1, 53-61

Abstract: The purpose of the present article is to propose a methodology for assessing economic efficiency before and after the implementation of auditing software in order to facilitate the process of choosing the most suitable specialized software application in the activity of auditors. The specificity in assessing the indicator is the use of projected economic efficiency, based on the potential revenues and the potential costs of introducing auditing software. In its applicability it is necessary to make an estimation of the possible saved hours, which will be used for taking on new commitments. In the article there is presented an actual example of the proposed methodology.

Keywords: auditing software; methodology; assessment; economic efficiency (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:journl:y:2015:i:1:p:53-61

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