The impact of information technology on the audit process: An assessment of the state of the art and implications for the future

Managerial Auditing Journal

Volumn 16, Issue 3, 2001, Pages 159-164

  Bierstaker, James L ^a   Burnaby, Priscilla ^b   Thibodeau, Jay ^b  

^a UNIVERSITY OF MASSACHUSETTS BOSTON   (United States)

^b BENTLEY COLLEGE   (United States)

Author keywords

Auditing profession; Documentation; Information technology; Knowledge management; Risk management

Indexed keywords

EID: 84986129870     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900110385489     Document Type: Article

References (13)

1. AICPA (1997), The Information Technology Age: Evidential Matter in the Electronic Environment, AICPA, New York, NY.
2. AICPA (1998), Codification of Statements of Auditing Standards, AICPA, New York, NY.
3. Bell, T., Marrs, F., Solomon, I. and Thomas, H. (1997), Auditing Organizations Through a Strategic-Systems Lens, KPMG Peat Marwick LLP, New York, NY.
4. Dennis, A. (1997a), “Technology: are you keeping pace?”, Journal of Accountancy, December, pp. 75-8.
5. Dennis, A. (1997b), “Keeping up to speed”, Journal of Accountancy, October, pp. 77-82.
6. Dennis, A. (1997c), “Taking advantage of technology”, Journal of Accountancy, August, pp. 39-41.
7. Gibbs, J. (1998), “Going live with SAP”, Internal Auditor, June, pp. 70-5.
8. Glover, S. and Romney, M. (1998), “The next generation software”, Internal Auditor, August, pp. 47-53.
9. Helms, G. and Mancino, J. (1998), “The electronic auditor”, Journal of Accountancy, April, pp. 45-8.
10. Hudson, M. (1998), “CAATS and compliance”, Computer and Auditing, April, pp. 25-7.
11. Lanza, R. (1998), “Take my manual audit, please”, Journal of Accountancy, June, pp. 33-6.
12. Schmidt, D., Spindle, R. and Yancey, W. (1996), “Tapping the World Wide Web”, Journal of Accountancy, August, pp. 73-7.
13. Steed, V. (1997), “Must technologies for all CPAs”, Journal of Accountancy, March, pp. 59-62.