Eight Issues on Audit Data Analytics We Would Like Researched

被引：50

作者：

Wang, Tawei ^{[1
]}

Cuthbertson, Robert ^{[2
]}

机构：

[1] Univ Hawaii Manoa, Honolulu, HI 96822 USA

[2] CaseWare Idea Inc, Ottawa, ON, Canada

来源：

JOURNAL OF INFORMATION SYSTEMS | 2015年 / 29卷 / 01期

关键词：

data analytics; computer-assisted audit techniques; IT audit;

D O I：

10.2308/isys-50955

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Data analytics has been emphasized as an effective tool in audit engagements. However, both our understanding and the use of data analytics in audit engagements are limited. The objective of this paper is to draw academic researchers' attentions to the issues of data analytics identified by an experienced practitioner in the field. These issues range from standards and the framework of data analytics to the use of data analytics in different phases of audit engagements and the corresponding consequences. The use of external data, sample versus population, and reliance on the work of internal auditors are also discussed. By addressing these issues, academic researchers can not only provide solutions to the field but also contribute to the knowledge body of academic literature.

引用

页码：155 / 162

页数：8

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