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Essays on the enhanced audit
Descriptive
TitleInfo
Title
Essays on the enhanced audit
Name
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Teeter
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Ryan Anthony
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1982-
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Ryan Teeter
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author
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Vasarhelyi
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Miklos A
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Miklos A Vasarhelyi
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Advisory Committee
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chair
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Alles
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Michael G
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Michael G Alles
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Advisory Committee
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internal member
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Kogan
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Alexander
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Alexander Kogan
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Advisory Committee
Role
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internal member
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(type = personal)
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Warren
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(type = given)
J Donald
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J Donald Warren
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Advisory Committee
Role
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outside member
Name
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Mock
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Theodore H
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Theodore H Mock
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Advisory Committee
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outside member
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Rutgers University
Role
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degree grantor
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NamePart
Graduate School - Newark
Role
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school
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Text
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theses
OriginInfo
DateCreated
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2014
DateOther
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(type = degree)
2014-05
Place
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xx
Language
LanguageTerm
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(type = code)
eng
Abstract
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Automation, remote access, and continuous access to enterprise data provide opportunities for internal auditors to improve and enhance their ability to provide assurance that their firms’ business processes are compliant and well-controlled. This dissertation documents the efforts by researchers working with two internal audit organizations as they develop and implement enhanced auditing procedures. Field studies at these two sites provide insight into the adoption of enhanced audit procedures, and provide discussion on technology dependence and auditor competence. Analysis of these organizations’ audit plans and effort also guides the definition of a standard framework for audit evidence classification that synthesizes various approaches to the enhanced audit and provides a tool for auditors’ evaluation of their own audit plan. The first essay (Chapter 2) investigates the implementation of a comprehensive continuous controls monitoring (CCM) platform for evaluating internal controls within a highly formalized and well-controlled enterprise resource planning environment. Utilizing the IT audit plan as a template, auditor expertise as a guide, and manual audit output as a validation tool, this field study examines the process of audit formalization and implementation of CCM at a software division of a large, multinational corporation. The second essay (Chapter 3) identifies two different approaches to audit reengineering and the experience of the auditors in attempting each method at a large consumer goods company with a highly manual, paper-based environment. Similarly, the third essay (Chapter 4) presents a conceptual framework for the remote audit. Following an introduction to virtual teams, information and communication technology and data analytics, this essay presents the analysis of the revenue audit program. The enhanced audit classification model (EACM) presented in Chapter 5 joins three concepts found in the assurance literature that link directly to the enhanced audit. These concepts include audit automation, remote auditing, and continuous auditing. The EACM provides auditors and researchers with a framework for identifying opportunities for audit innovation based on the characteristics of the underlying evidence used in the assurance process.
Subject
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Topic
Management
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Title
Rutgers University Electronic Theses and Dissertations
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ETD
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ETD_5355
PhysicalDescription
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electronic resource
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application/pdf
InternetMediaType
text/xml
Extent
viii, 156 p. : ill.
Note
(type = degree)
Ph.D.
Note
(type = bibliography)
Includes bibliographical references
Note
(type = vita)
Includes vita
Note
(type = statement of responsibility)
by Ryan Anthony Teeter
Subject
(authority = ETD-LCSH)
Topic
Auditing, Internal--Data processing
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TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
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rucore10002600001
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NjNbRU
Identifier
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doi:10.7282/T3PZ5733
Genre
(authority = ExL-Esploro)
ETD doctoral
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Rights
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The author owns the copyright to this work.
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Name
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Teeter
GivenName
Ryan
Role
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Type
Permission or license
DateTime
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2014-03-17 10:02:01
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Name
Ryan Teeter
Role
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Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
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Technical
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windows xp
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