this study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

Information systems auditing is a growing profession. In order for information technology educators to help keep up with the demand for information systems audit professionals, more understanding is needed about the knowledge, skills and abilities required for entry-level IT auditors. In our ongoing research, we have analyzed several sources to identify such skills. In the process we noted that...

Researchers and practitioners in the field of knowledge management have observed the need of performing studies to understand the context and specific knowledge workers’ needs before proposing strategies or systems that may not be entirely useful for organizations, resulting in costly and unsuccessful knowledge management projects. Different approaches have been proposed to face this problem, s...

introduction: pre-operative investigations for emergency surgical patients differ between centers. following established guidelines can reduce unnecessary investigation, cost of treatment and hospital stay. the present audit was carried out to evaluate the condition of doing pre-operative investigations for three common surgical emergencies compared to national institute for health and care exc...

Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed efficiently, effectively an...

Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality ...