Essays about: "information systems auditor"
Showing result 1 - 5 of 8 essays containing the words information systems auditor.
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1. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics
University essay from Göteborgs universitet/Graduate SchoolAbstract : This exploratory study aims to illustrate the changing nature of the audit profession by providing a comprehensive overview of the main challenges and opportunities that increasingly sophisticated audit support systems with more Big data and Data analytics capabilities induce upon the profession, and how these are addressed. The empirical findings are based on ten semi-structured interviews with eight different practitioners from the Big Four auditing firms, of which four are closely involved in the digitalisation and transformation processes at each respective firm. READ MORE
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2. THE RISKS OF ENVIRONMENTAL ACTIVITIES : How are these risks handled by the corporate governance and the external auditor?
University essay from Högskolan i Gävle/Avdelningen för ekonomiAbstract : The purpose of this study is to examine external auditors´ current practices when performing an audit of companies with environmentally hazardous activities, i.e. if the environmental risks are taken into account by the auditor of an audit. READ MORE
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3. The Auditor’s Role in a Digital World : Empirical evidence on auditors’ perceived role and its implications on the principal-agent justification
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Most of the theory that concerns auditing relates to agency theory where auditors' role is to mitigate the information asymmetry between principals and agents. During the last decade, we have witnessed technological advancements across the society, advancements which also have affected the auditing profession. READ MORE
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4. The collaboration between auditors and IT-auditors : The effects on the audit profession
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The development of information technology has significantly transformed the work of auditors and has presented new audit challenges. Organisations are more frequently using complex IT- systems which require that an IT-audit is performed. READ MORE
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5. The Production of Comfort : - How Financial Auditors Experience that they Become Comfortable with I T -auditors
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : Auditors need to feel comfortable when signing the audit in order to produce comfort to society. Today, most companies use complex IT-systems that require that an IT-audit is performed. Rarely auditors possess the sufficient knowledge to perform the IT-audit and therefore an external part of the audit team is involved, namely IT-auditors. READ MORE
