Accounting Information Systems Audit

Tony Boczko ()
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Tony Boczko: University of Hull

Chapter Chapter 13 in Information Systems in Accounting and Finance, 2024, pp 477-526 from Springer

Abstract: Abstract This chapter explores the underpinning rationale of an audit—in particular accounting information systems audit and evaluates the role of the internal and external auditor. It also considers the key issues and problems associated with auditing computer-based corporate accounting information systems and explores a number of alternative approaches to auditing computer-based corporate accounting information systems including the use of computer-assisted audit techniques (CAATs).

Keywords: Audit; Internal auditor; External auditor; Types of audit; Content (or application) audit; Context (or environment) audit; CAATs (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-48586-2_13

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DOI: 10.1007/978-3-031-48586-2_13

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