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- W96886629 abstract "When implementing continuous auditing, experience indicates that auditors will likely attempt to first automate the processes that they already use, are comfortable with and are already accepted for external auditing and reporting purposes rather than trying to start from scratch, especially when dealing with audits of ongoing operations. However, because of the experience of low productivity and failed expectations with prior technology implementations that gave rise to the argument for business process reengineering in Hammer's (1990) article, Don't Automate, Obliterate special care needs to be taken when change is brought about by automation. As we argue in this paper, not only must audit automation be undertaken systematically, it also has to incorporate reengineering in the more limited sense of first transforming manual audit processes to facilitate their automation. This is not full blown reengineering of the clean sheet sort, but this hybrid approach is one that is more manageable—and marketable— from a change management perspective, and more likely to lead to a positive outcome. The key for avoiding the potential downsides of automation, though, is to have a clear understanding of what audit automation is trying to achieve and follow a methodical procedure to achieve those goals." @default.
- W96886629 created "2016-06-24" @default.
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- W96886629 date "2008-01-01" @default.
- W96886629 modified "2023-10-01" @default.
- W96886629 title "Audit Automation for Implementing Continuous Auditing: Principles and Problems" @default.
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