ارزش تحلیل حسابرسی برای حسابرسان داخلی: رویکرد سازمانی
Abstract
1- Introduction
2- Background
3- Hypotheses development
4- Research method, data collection, and instrument validation
5- Empirical results
6- Discussion of results
7- Conclusion, limitations, and future research
Appendix A. Questionnaire
References
Abstract
Although internal auditors are increasingly aware of the importance and value of audit analytics, prior research indicates that the use of audit analytics is below expectation. This paper uses the Technology-Organization-Environment (TOE) framework to identify and examine factors at the organizational level that influence post adoption usage of audit analytics, as well as whether using audit analytics improves the performance of the internal audit process. Data were collected from clients of a major audit software vendor. Results indicate that application-level usage is influenced by management support, technological competence, and standards, while professional help, technological competence, and application-level usage drive feature-level usage. Finally, both application-level and feature-level audit analytics usages improve the performance of the internal audit process.
Introduction
The use of analytics in the auditing domain has been emphasized by both practitioners and academia (Audimation, 2011; PWC, 2012; Wang and Cuthbertson, 2014; Cao et al., 2015). Audit analytics is defined as a science of “discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for the purpose of planning or performing the audit” (AICPA, 2015). Audit software vendors1 have developed many analytics tools to improve audit quality and enhance assurance. Some general data analytics software packages2 are also being employed in the audit process. The usage of audit analytics not only increases operational efficiency by reducing costs (KPMG, 2012), but also helps quickly identify potential fraud and anomalies, thereby providing a higher level of assurance (EY, 2014). Audit analytics provides benefits to both external and internal auditors. However, it creates unique opportunities for internal auditors to assess potential risks, identify operational inefficiency, and provide insights (PWC, 2012; Schneider et al., 2015). First, internal auditors conduct much broader tasks than external auditors, such as investigation on financial and operational matters, fraud risk evaluation, etc. (Araj, 2015; Carcello et al., 2017). Therefore, internal auditors should have more demands on the use of audit analytics in order to accomplish those tasks in an efficient and effective manner.