مشخصات مقاله:
عنوان فارسی مقاله:
ارتباط عملکرد استفاده حسابداری داخلی از تجزیه و تحلیل داده ها در عصر داده های بزرگ: شواهد جهانی
عنوان انگلیسی مقاله:
Development of zero cement composite for the protection of concrete sewage pipes from corrosion and fatbergs
سال انتشار مقاله:
2021
کلمات کلیدی مقاله:
حسابرسی داخلی ، تجزیه و تحلیل داده ها ، داده های بزرگ ، مهارت های نرم ، کشف تقلب ، حسابرسی IT.
مناسب برای رشته های دانشگاهی زیر:
حسابداری
مناسب برای گرایش های دانشگاهی زیر:
حسابداری مالی
وضعیت مقاله انگلیسی و ترجمه:
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فهرست مطالب:
Abstract
Keywords
1. Introduction
2. Background and hypotheses development
2.1. Internal audit in the digital era
2.2. Hypotheses development
3. Sample selection and research design
3.1. Sample selection
3.2. Model specification
4. Empirical results
4.1. Descriptive statistics
4.2. Regression analysis
4.3. Additional analyses
5. Discussion and conclusions
Acknowledgments
References
قسمتی از مقاله انگلیسی:
1. Introduction
We investigate several variables that are theoretically associated with internal audit functions’ (IAFs) uses of data analytics (DA).1 There is a growing recognition that DA use can improve the efficiency, effectiveness, and timeliness of internal auditing processes in multiple ways. For instance, internal auditors can use DA to better identify risks that are critical to their organization in a timely way, and to help managers enhance risk management processes (Dzuranin & Mălăescu, 2015). DA can also be used to improve audit evidence’s appropriateness and sufficiency (Weidenmier & Ramamoorti, 2006). Further, DA may increase the IAF’s ability to detect fraud and misconduct (Li, Dai, Gershberg, & Vasarhelyi, 2018; Schneider, Dai, Janvrin, Ajayi, & Raschke, 2015; Tang, Strand Norman, & Vendrzyk, 2017). Despite these potential benefits of DA techniques for internal auditors, studies mainly focus on the use of DA in external auditing (Alles, 2015; Cao, Chychyla, & Stewart, 2015; Vasarhelyi, Kogan, & Tuttle, 2015; Yoon, Hoogduin, & Zhang, 2015), with little attention to the application of DA in internal auditing.
Practitioners report low acceptance and utilization of DA by internal auditors, with noticeable differences among companies (Deloitte, 2016; Grant Thornton, 2017; PriceWaterhouseCoopers, 2014; Protiviti, 2018). We know very little about the factors that influence DA use in internal audit activities. Only one study has tested drivers of DA use (Li et al., 2018), focusing on technological and organizational factors that can impact the post-adoption use of specific DA tools. Li et al. (2018) find that internal auditors’ technological competencies, professional standards related to internal auditing, and top management support facilitate DA use. However, the mentioned research is limited in its consideration of corporate-internal contextual attributes (management support and company size) that lead to DA use. Another qualitative study, based on 12 interviews with chief audit executives (CAEs) in the United States (US), indicates that internal auditors’ information technology (IT) backgrounds facilitate DA use (Tang et al., 2017).