Browsing Auditing by Subject "Technology"

Browsing Auditing by Subject "Technology"

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  • The application of analytical procedures in the audit process : a South African perspective 
    Kritzinger, J.; Barac, Karin (Unisa Press, 2017)
    The application of analytical procedures has become an integral part of the audit process. It has the ability to increase audit quality and is an effective and efficient manner of gathering audit evidence. Indications are ...
  • Audit practice : a straightforward trade or a complex system? 
    Barac, Karin; Plant, Kato; Kunz, Rolien; Kirstein, Marina (Wiley, 2021-11)
    Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes ...
  • Enhancing white-collar/commercial crime investigations using technology 
    Cameron-Ellis, Robert; Gildenhuys, Sani (Southern African Institute of Government Auditors, 2002)
    The ever-increasing complexity of the commercial world has resulted in auditors being called upon more and more frequently to provide “forensic” assistance in investigating white-collar crimes. The investigation of these ...