Audit automation as control within audit firms

Abstract

This paper explores the nature of audit automation as control within audit firms. The themes of the paper are control over the work process and audit staff, deskilling and resistance, and competition, which are analysed using the theoretical framework provided by Coombs et al., who applied Giddens’ structuration theory to research the impact of information technology in organizations. Building on a previous survey study we interviewed audit staff at all levels in two Big 5 audit firms. The results show that audit automation cannot be viewed simply as a technology for improving the quality and/or productivity of the audit process. It also has value as a symbol of the firm’s market competitiveness and hence helps to promote the firm both to clients and internally. In addition, the research shows that audit automation offers considerable opportunities for greater managerial surveillance and control, but at the same time it facilitates a less hierarchical and more informal organisational structure.

Citation

Manson, S., McCartney, S. and Sherer, M. (2001), "Audit automation as control within audit firms", Accounting, Auditing & Accountability Journal, Vol. 14 No. 1, pp. 109-130. https://doi.org/10.1108/09513570110381097