Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885)
In today's business world, auditors must embrace new technology-driven skills in order to stay relevant to their profession. With the current dynamic business activities, the role of the auditors are no longer merely to ensure transparent business financial statements, but also need to equip th...
| Main Authors: | , , |
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| Format: | Monograph |
| Language: | English |
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UUM
2019
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/31969/1/13885.pdf |
| _version_ | 1824451222302621696 |
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| author | Rosli, Khairina Ku Bahador, Ku Maisurah Rusly, Fariza Hanim |
| author_facet | Rosli, Khairina Ku Bahador, Ku Maisurah Rusly, Fariza Hanim |
| author_sort | Rosli, Khairina |
| collection | UUM |
| description | In today's business world, auditors must embrace new technology-driven skills in order to stay relevant to their profession. With the current dynamic business activities, the role of the auditors are no longer merely to ensure transparent business financial statements, but also need to equip themselves with information technology (IT) skills, which can provide new ideas and paradigms. This study presents the importance of preparing the accounting students as the future audit professionals especially in the fourth industrial revolution (IR. 4.0) era to develop their skills in using computerassisted audit tools and techniques (CAATTs) in performing IT auditing. While the importance of CAATTs is evident, however, there seems to be a gap between the need for CAATTs and its acceptance. Among of the factors of the low utilisation of CAATTs is due to the level of skills among auditors. Therefore, the aim of the study is to investigate the development of IT and critical thinking skills needed in IT auditing from the use of CAATTs and how it can help in stimulating critical thinking and communication skills among students. To achieve this objective, a case study was
conducted among 23 accounting students taking information systems (IS) control and audit course in a university in Malaysia. The results show that students’ skill assessment has increased after intervention of CAATTs project in the course. Most respondents agreed that CAATTs is important in contributing towards a systematic audit process, improving quality of the audit process and enhancing auditors’ capability in carrying out audit process. This research contributes to the existing literature concerning CAATTs deployment in IS control and audit and how CAATTs project can develop critical and IT skill among future audit professional. Practically, it helps educators in planning appropriate strategies for curriculum content in accounting programme. It can
be used as a basis to improve the application of audit technology in accounting courses ivand how it supports to prepare a better future audit professionals |
| first_indexed | 2025-02-19T02:31:12Z |
| format | Monograph |
| id | uum-31969 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2025-02-19T02:31:12Z |
| publishDate | 2019 |
| publisher | UUM |
| record_format | eprints |
| spelling | uum-319692025-02-03T09:06:13Z https://repo.uum.edu.my/id/eprint/31969/ Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885) Rosli, Khairina Ku Bahador, Ku Maisurah Rusly, Fariza Hanim T Technology (General) In today's business world, auditors must embrace new technology-driven skills in order to stay relevant to their profession. With the current dynamic business activities, the role of the auditors are no longer merely to ensure transparent business financial statements, but also need to equip themselves with information technology (IT) skills, which can provide new ideas and paradigms. This study presents the importance of preparing the accounting students as the future audit professionals especially in the fourth industrial revolution (IR. 4.0) era to develop their skills in using computerassisted audit tools and techniques (CAATTs) in performing IT auditing. While the importance of CAATTs is evident, however, there seems to be a gap between the need for CAATTs and its acceptance. Among of the factors of the low utilisation of CAATTs is due to the level of skills among auditors. Therefore, the aim of the study is to investigate the development of IT and critical thinking skills needed in IT auditing from the use of CAATTs and how it can help in stimulating critical thinking and communication skills among students. To achieve this objective, a case study was conducted among 23 accounting students taking information systems (IS) control and audit course in a university in Malaysia. The results show that students’ skill assessment has increased after intervention of CAATTs project in the course. Most respondents agreed that CAATTs is important in contributing towards a systematic audit process, improving quality of the audit process and enhancing auditors’ capability in carrying out audit process. This research contributes to the existing literature concerning CAATTs deployment in IS control and audit and how CAATTs project can develop critical and IT skill among future audit professional. Practically, it helps educators in planning appropriate strategies for curriculum content in accounting programme. It can be used as a basis to improve the application of audit technology in accounting courses ivand how it supports to prepare a better future audit professionals UUM 2019 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/31969/1/13885.pdf Rosli, Khairina and Ku Bahador, Ku Maisurah and Rusly, Fariza Hanim (2019) Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885). Project Report. UUM, Sintok. (Submitted) |
| spellingShingle | T Technology (General) Rosli, Khairina Ku Bahador, Ku Maisurah Rusly, Fariza Hanim Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885) |
| title | Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885) |
| title_full | Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885) |
| title_fullStr | Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885) |
| title_full_unstemmed | Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885) |
| title_short | Developing Skills in Information System Control and Audit among Future Audit Professionals: A Practical use of Computer-Assisted Audit Tools and Techniques (CAATTS) (S/O 13885) |
| title_sort | developing skills in information system control and audit among future audit professionals a practical use of computer assisted audit tools and techniques caatts s o 13885 |
| topic | T Technology (General) |
| url | https://repo.uum.edu.my/id/eprint/31969/1/13885.pdf |
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