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International Journal of Computer Auditing最新文献

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Robotic Process Automation (RPA) in Auditing: A Commentary 机器人过程自动化(RPA)在审计中的应用
International Journal of Computer Auditing Pub Date : 2022-12-01 DOI: 10.53106/256299802022120401003
Shaoyu Liu Shaoyu Liu
{"title":"Robotic Process Automation (RPA) in Auditing: A Commentary","authors":"Shaoyu Liu Shaoyu Liu","doi":"10.53106/256299802022120401003","DOIUrl":"https://doi.org/10.53106/256299802022120401003","url":null,"abstract":"\u0000 We are living in an age of transformation. Audit firms are exploring new technologies to improve effectiveness and efficiency, thus improving audit quality. Among many technologies, Robotic Process Automation (RPA) is one of the most often mentioned technology because of its adaptability to audit procedures. A bot can perform many tasks a human can do on a computer. There are some characteristics to help a practitioner decide whether a job is feasible for RPA to accomplish. A repetitive task is a good candidate for RPA to automate. RPA can speed up the execution of those processes to increase efficiency. RPA works best for the rulebased, standardized task. RPA cannot self-learn to respond to various inputs. It can only follow the way a designer configured it strictly. Structured data can help reduce errors and debug efforts.\u0000 \u0000","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129768928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Responsible Use of Artificial Intelligen 负责任地使用人工智能
International Journal of Computer Auditing Pub Date : 2022-12-01 DOI: 10.53106/256299802022120401001
Tawei Wang Tawei Wang
{"title":"Responsible Use of Artificial Intelligen","authors":"Tawei Wang Tawei Wang","doi":"10.53106/256299802022120401001","DOIUrl":"https://doi.org/10.53106/256299802022120401001","url":null,"abstract":"\u0000 Artificial intelligence (AI) has once again attracted the public’s attention in the past decade. Riding on the wave of big data revolution, the development of AI is much more promising than that 50 years ago. One example is ChatGPT (https://openai.com/blog/chatgpt/), which has quickly become a hot topic in the past several months and has brought back all kinds of discussion about AI and decision making. In this editorial, I would like to highlight several perspectives that may help us rethink about the implications of using AI for decision making especially for audit professionals.\u0000 \u0000","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130994713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
ESG Audit Training Perspective in Asia 亚洲的ESG审计培训展望
International Journal of Computer Auditing Pub Date : 2022-12-01 DOI: 10.53106/256299802022120401004
Sherry Huang Sherry Huang, Ezz Hatab Sherry Huang
{"title":"ESG Audit Training Perspective in Asia","authors":"Sherry Huang Sherry Huang, Ezz Hatab Sherry Huang","doi":"10.53106/256299802022120401004","DOIUrl":"https://doi.org/10.53106/256299802022120401004","url":null,"abstract":"\u0000 The paper examines the effectiveness of Environmental, Social, and Governance (ESG) audit training courses offered by the International Computer Auditing Education Association (ICAEA) in Taiwan and the Middle East. The training courses are tailored to meet the growing demand for professionals who possess ESG audit skills. In Taiwan, the course focuses on using artificial intelligence and data analytic technology to audit ESG data. In the Middle East, ESG education and training are gaining momentum, and regulators are introducing ESG standards for all businesses. The paper provides an overview of the current ESG landscape in the region and discusses the challenges and opportunities for companies to demonstrate their commitment to sustainability and ESG principles. Overall, the paper highlights the growing importance of ESG audits and the need for continuous education and training to improve sustainability performance.\u0000 \u0000","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126881586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Using Audit Command Language to Predict Tax Litigation Risk of Vietnamese SME Companies: A Teaching Case for Tax and AIS Course 运用审计命令语言预测越南中小企业税务诉讼风险——以税务与AIS课程为例
International Journal of Computer Auditing Pub Date : 2022-12-01 DOI: 10.53106/256299802022120401002
Shi-Ming Huang Shi-Ming Huang, Huyen Thi Thanh Phan Shi-Ming Huang
{"title":"Using Audit Command Language to Predict Tax Litigation Risk of Vietnamese SME Companies: A Teaching Case for Tax and AIS Course","authors":"Shi-Ming Huang Shi-Ming Huang, Huyen Thi Thanh Phan Shi-Ming Huang","doi":"10.53106/256299802022120401002","DOIUrl":"https://doi.org/10.53106/256299802022120401002","url":null,"abstract":"\u0000 The auditing industry will be strongly affected by emerging technology, as many of the auditing processes can be carried out automatically. Responding to this challenge, students in auditing majors must be trained in applying information technology to their work. In this teaching case, students will learn to analyze a large dataset of simulated SMEs survey to identify the tax risk of small and medium enterprises (SMEs), and to use technology (i.e CAATs, Computer Assisted Audit Techniques) to figure out the issues. Learning through a specific situation helps students to not only understand the process of applying technology to auditing, but also to develop analytical skills to assess what technology can and can-not do. These essential skills are needed for long-term career growth.\u0000 \u0000","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121356957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Emerging Technologies and Trend in Computer Auditing 计算机审计的新兴技术和趋势
International Journal of Computer Auditing Pub Date : 2021-12-01 DOI: 10.53106/256299802021120301005
Icaea Professional Development Team, Canada ICAEA Professional Development Team, Canada
{"title":"The Emerging Technologies and Trend in Computer Auditing","authors":"Icaea Professional Development Team, Canada ICAEA Professional Development Team, Canada","doi":"10.53106/256299802021120301005","DOIUrl":"https://doi.org/10.53106/256299802021120301005","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129640776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Smart Audit Teaching Case Using CAATs for Medicare 医疗保险中使用CAATs的智能审计教学案例
International Journal of Computer Auditing Pub Date : 2021-12-01 DOI: 10.53106/256299802021120301002
Shi-Ming Huang Shi-Ming Huang, heng-HanTsai Shi-Ming Huang
{"title":"A Smart Audit Teaching Case Using CAATs for Medicare","authors":"Shi-Ming Huang Shi-Ming Huang, heng-HanTsai Shi-Ming Huang","doi":"10.53106/256299802021120301002","DOIUrl":"https://doi.org/10.53106/256299802021120301002","url":null,"abstract":"\u0000 Risk is inherent at all levels of hospital management such as determining healthcare service priorities, purchasing new medical equipment, patient safety, clinical governance, etc. The effectiveness of an audit process in reducing risk is a critical success factor in hospital management. Since hospital data is becoming increasingly larger, the data may be too large for auditors to handle. Consequently, they need to learn a new skill and knowledge to face the digital transformation era. The era of intelligent audit technology has arrived. In the future, auditors can use big data analysis and technology to get the assistance of advanced audit analysis tools. This paper introduces a smart audit case using diagnosis-related group (DRG) data. It explains how to use computer-assisted audit techniques (CAATs) to develop the predictions of DRGs as a starting point, triggering students to analyze the editing of DRG codes in depth by using a machine-learning model to pre-audit the accuracy of inpatient DRGs’ drop point in Health Insurance Declaration forms.\u0000 \u0000","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123828276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
2021 International Conference on Computer Auditing in Tokyo 2021年东京计算机审计国际会议
International Journal of Computer Auditing Pub Date : 2021-12-01 DOI: 10.53106/256299802021120301004
Keiji Yumiba Keiji Yumiba
{"title":"2021 International Conference on Computer Auditing in Tokyo","authors":"Keiji Yumiba Keiji Yumiba","doi":"10.53106/256299802021120301004","DOIUrl":"https://doi.org/10.53106/256299802021120301004","url":null,"abstract":"\u0000 Due to COVID-19, it is assumed that companies may allow special measures such as emergency response and unprecedented response that cannot be handled by conventional internal control, and there is risks of fraud and errors. It can be said that the opportunities of occurring risks and errors are increasing. For this reason, auditors are required to perform higher quality audits than ever before, and technology-based auditing methods are attracting attention in remote environments. However, there are many futuristic contents such as AI audits which can be seen on the Web etc., and there is very few specific information that can be provided such as how to utilize technology for audits at this time. In addition, it is difficult to collect the directions that regulators and research institutes are thinking in a timely manner, and I thought that there might be needs to know more about \"\"what I should do now\"\". In order to meet the needs, I aimed to create an opportunity that 2021 International Conference on Computer Audit was held for the purpose of gathering and discussing people from four positions, an audit industry (Certified Public Accountant), regulators (FSA, UK FRC), business world (internal auditor), research institutions (universities / graduate schools). I aimed to create an opportunity that think about \"\"what I should do now\"\" by having people from each position give a lecture on \"\"What is data analysis in auditing and how will it be developed in the future?\"\" We would be happy if we could provide such an opportunity to everyone who watched it.\u0000","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123410641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Virtual Exchange (VE): A New Approach When Teaching Audit Data Analytics 虚拟交流（VE）：审计数据分析教学的新方法
International Journal of Computer Auditing Pub Date : 2021-12-01 DOI: 10.53106/256299802021120301001
Tawei Wang Tawei Wang
{"title":"Virtual Exchange (VE): A New Approach When Teaching Audit Data Analytics","authors":"Tawei Wang Tawei Wang","doi":"10.53106/256299802021120301001","DOIUrl":"https://doi.org/10.53106/256299802021120301001","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128827373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Introduction to Blockchain in Accounting and Auditing 区块链在会计和审计中的应用简介
International Journal of Computer Auditing Pub Date : 2021-12-01 DOI: 10.53106/256299802021120301006
Sheng-Feng Hsieh Sheng-Feng Hsieh
{"title":"Introduction to Blockchain in Accounting and Auditing","authors":"Sheng-Feng Hsieh Sheng-Feng Hsieh","doi":"10.53106/256299802021120301006","DOIUrl":"https://doi.org/10.53106/256299802021120301006","url":null,"abstract":"<jats:p>\u0000 \u0000 </jats:p>","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134634648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Fast Adoption Methodology of Continuous Auditing in an SAP ERP Environment SAP ERP环境下持续审计的快速采用方法
International Journal of Computer Auditing Pub Date : 2021-12-01 DOI: 10.53106/256299802021120301003
Sherry Huang Sherry Huang
{"title":"A Fast Adoption Methodology of Continuous Auditing in an SAP ERP Environment","authors":"Sherry Huang Sherry Huang","doi":"10.53106/256299802021120301003","DOIUrl":"https://doi.org/10.53106/256299802021120301003","url":null,"abstract":"\u0000 Continuous auditing is a strategic information system that uses data analytic technology, allowing enterprises to automate control examination, risk assessment, and compliance. However, this remains challenging for the internal audit department when adopting the new technology. This paper will discuss a continuous auditing fast adoption methodology in the systems applications products (SAP) enterprise resource planning (ERP) environment. In addition, it will discuss two industry case studies and describe the life cycle of the adoption of the new technology as a lesson learned.\u0000 \u0000","PeriodicalId":396733,"journal":{"name":"International Journal of Computer Auditing","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131911665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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