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

James L. Bierstaker, Priscilla Burnaby, Jay Thibodeau

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 April 2001

16486

Abstract

In the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete most procedures on‐line. To audit on‐line systems, auditors will have to incorporate on‐line audit software as their primary audit tool and gather evidence electronically. Assesses the current impact of technology on the audit process, and discusses the future implications of technological trends for the auditing profession. More specifically, provides a summary of how information technology has impacted audit planning, testing, and documentation.

Keywords

Citation

Bierstaker, J.L., Burnaby, P. and Thibodeau, J. (2001), "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, Vol. 16 No. 3, pp. 159-164. https://doi.org/10.1108/02686900110385489

Publisher

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MCB UP Ltd

Copyright © 2001, MCB UP Limited

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