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Title: Impacts of information technology on auditors and audit process
Authors: Lim Lay Min, Tan Su Ying, Cheng Lena
Keywords: DRNTU::Business::Auditing
Issue Date: 1997
Abstract: The role of auditing is being challenged as information technology becomes more and more prevalent in the commerce and industralised world. The objectives of auditing remain the same but it is the way audit is to be conducted that poses the challenge. One of the challenges is that in some companies, auditing can no longer be conducted using manual methods. This is because these companies have changed to using paperless' systems (i.e. Electronic Data Interchange) that results in loss of audit trail for manual auditing. Hence computerised audit techniques have come about to replace manual methods that are no longer applicable.
Description: 108 p.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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