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Published March 31, 2013 | Version v1
Journal article Open

Critical Issues in International and Electronic Audit Evidence

  • 1. Igbinedion University Okada, Accounting Department, College of Business 7and Management Studies
  • 2. University of Benin, Accounting Department, Faculty of Business and Management Science.

Description

This paper is to examine the critical issues in international and electronic audit evidence. As entities process more data electronically, auditors should consider the validity completeness and integrity of such evidence. Today the development and convergences of information system allow for the saemless flow of information. Paperless environment are common place and in this context auditors gather electronic information as audit evidence. There are differences between paper work and electronic audit evidence. Auditors should focus on security issues by checking if the outsourcer shares valuable data and identify specific, local controls to prevent fraud and abuse especially when confidential information exist

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