Improving Firm Performance Through a Mobile Auditing Assistance System

Generalized Audit Software (GAS) is often used in the current business environment. Despite the advent of mature mobile technology, designs for effective mobile information technology to support auditing tasks have not been developed. The purpose of this study is to develop a mobile auditing assistance system to support auditing tasks in an organization. A mobile auditing assistance system is implemented with five functions: auditing tasks, optimal path planning, searching assets location, scanning assets, and returning auditing tasks. Based on a cost and benefits analysis, a mobile auditing assistance system can reduce costs, increase benefits, and improve firm productivity and performance. Firms can use this approach to design their own mobile auditing assistance system. This allows auditors to perform auditing tasks independently on a real time basis and achieve the objectives of a mobile auditing assistance system.