Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail

Recently, a business database is emerging and developing with numerous and integrated applications. Such advancement has made abnormalities more difficult to discover, and it presents important challenges for auditors to investigate without applying a sophisticated audit analysis tools (Salem, 2012)...

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Auteur principal: Ismail, Nortasha
Format: Thèse
Langue:anglais
Publié: 2014
Sujets:
Accès en ligne:https://ir.uitm.edu.my/id/eprint/84222/1/84222.pdf
Abstract Abstract here
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author Ismail, Nortasha
author_facet Ismail, Nortasha
author_sort Ismail, Nortasha
description Recently, a business database is emerging and developing with numerous and integrated applications. Such advancement has made abnormalities more difficult to discover, and it presents important challenges for auditors to investigate without applying a sophisticated audit analysis tools (Salem, 2012). Therefore, the introduction of digital analysis in audit software is believed could provide auditors with a necessary tool to perform audits in large quantities of data (Nigrini, 1999). Nonetheless, the perception and usage of digital analysis audit software among auditors in Malaysia is still low (Mahzon & Veerankuthy (2010). This study is conducted to determine the factors that affect the usage of digital analysis audit software among auditors using a set of the questionnaire survey.
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institution Universiti Teknologi MARA
language English
publishDate 2014
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record_pdf Abstract
spelling oai:ir.uitm.edu.my:842222024-03-26T07:05:56Z https://ir.uitm.edu.my/id/eprint/84222/ Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail Ismail, Nortasha Data processing Online data processing Recently, a business database is emerging and developing with numerous and integrated applications. Such advancement has made abnormalities more difficult to discover, and it presents important challenges for auditors to investigate without applying a sophisticated audit analysis tools (Salem, 2012). Therefore, the introduction of digital analysis in audit software is believed could provide auditors with a necessary tool to perform audits in large quantities of data (Nigrini, 1999). Nonetheless, the perception and usage of digital analysis audit software among auditors in Malaysia is still low (Mahzon & Veerankuthy (2010). This study is conducted to determine the factors that affect the usage of digital analysis audit software among auditors using a set of the questionnaire survey. 2014 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/84222/1/84222.pdf Ismail, Nortasha (2014) Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail. (2014) Masters thesis, thesis, Universiti Teknologi MARA (UiTM).
spellingShingle Data processing
Online data processing
Ismail, Nortasha
Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail
thesis_level Master
title Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail
title_full Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail
title_fullStr Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail
title_full_unstemmed Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail
title_short Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail
title_sort determinants of auditors usage of digital analysis audit software nortasha ismail
topic Data processing
Online data processing
url https://ir.uitm.edu.my/id/eprint/84222/1/84222.pdf
url-record https://ir.uitm.edu.my/id/eprint/84222/
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