The Uses of Advanced Information Technology in Audit Planning

David Murphy and Carol E. Brown

Intelligent Systems in Accounting, Finance and Management, 1992, vol. 1, issue 3, 187-193

Abstract: Expert systems, intelligent databases and other forms of advanced information technology are quickly becoming pervasive tools in accounting and auditing. All the major public accounting firms are either using such systems in their auditing practice or have them under development. This paper describes the use of several systems used for audit planning. These are divided into three functional areas: audit risk assessment, internal control evaluation and audit program development. The advantages and disadvantages of these systems as they relate to auditing are discussed.

Date: 1992
References: View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://doi.org/10.1002/j.1099-1174.1992.tb00020.x

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:isacfm:v:1:y:1992:i:3:p:187-193

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1099-1174

Access Statistics for this article

More articles in Intelligent Systems in Accounting, Finance and Management from John Wiley & Sons, Ltd.
Bibliographic data for series maintained by Wiley Content Delivery ().