Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses
In this article, the advantages of using internal audit software in the internal audit processes of the companies are analyzed. With this article, the manner in which internal audit processes and operations are executed, potential problems, and steps that should be improved are provided in cases whe...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2021-12-01
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| Series: | Acta Infologica |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D00C3AF2310E474EA984EFCD7A713822 |
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| Summary: | In this article, the advantages of using internal audit software in the internal audit processes of the companies are analyzed. With this article, the manner in which internal audit processes and operations are executed, potential problems, and steps that should be improved are provided in cases where an internal audit software is not used, then, internal audit operations are examined after the usage of the software. It is thought that the contribution of this study to the literature is mainly originated from the fact that there is no other study in which the subject in question is deeply examined in our country and this article mentions the impacts of the usage of internal audit software on the internal audit operations. In this context, the issues regarding the usage of the software are explained, firstly, by the procurement of the software via purchasing, and then by developing the software by using the company’s internal resources. Moreover, considerations such as cost, ease of usage, and where the internal audit software is procured via external purchasing are also compared with the potential costs and advantages where the software is developed by the company’s resources. The article was finalized by taking into consideration the opinions and the explanations of the auditors of the internal audit departments who do not use any internal audit software, auditors who use internal audit software which is procured via external purchasing, and lastly, the auditors who use in-company developed audit software. |
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| ISSN: | 2602-3563 |