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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Main Author: Ismail, Nortasha
Format: Thesis
Language:English
Published: 2014
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/84222/1/84222.pdf
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spelling my-uitm-ir.842222024-03-26T07:05:56Z Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail 2014 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 https://ir.uitm.edu.my/id/eprint/84222/ https://ir.uitm.edu.my/id/eprint/84222/1/84222.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy Othman, Rohana
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Othman, Rohana
topic Data processing
Online data processing
spellingShingle Data processing
Online data processing
Ismail, Nortasha
Determinants of auditors' usage of digital analysis audit software / Nortasha Ismail
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.
format Thesis
qualification_level Master's degree
author Ismail, Nortasha
author_facet Ismail, Nortasha
author_sort Ismail, Nortasha
title 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_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_sort determinants of auditors' usage of digital analysis audit software / nortasha ismail
granting_institution Universiti Teknologi MARA (UiTM)
granting_department Faculty of Accountancy
publishDate 2014
url https://ir.uitm.edu.my/id/eprint/84222/1/84222.pdf
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