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: Ali Durdu, Gürbüz Aydın
Format: Article
Language:English
Published: Istanbul University Press 2021-12-01
Series:Acta Infologica
Subjects:
Online Access:https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D00C3AF2310E474EA984EFCD7A713822
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author Ali Durdu
Gürbüz Aydın
author_facet Ali Durdu
Gürbüz Aydın
author_sort Ali Durdu
collection DOAJ
description 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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spelling doaj-art-57003063fca340cdae59f25026e51caa2025-08-20T02:13:44ZengIstanbul University PressActa Infologica2602-35632021-12-015247548910.26650/acin.927446123456Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in BusinessesAli Durdu0https://orcid.org/0000-0002-5347-4491Gürbüz Aydın1https://orcid.org/0000-0002-2049-3928Ankara Sosyal Bilimler Üniversitesi, Ankara, TurkiyeAnkara Sosyal Bilimler Üniversitesi, Ankara, TurkiyeIn 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.https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D00C3AF2310E474EA984EFCD7A713822internal auditsoftwarebusinessbenefitcost
spellingShingle Ali Durdu
Gürbüz Aydın
Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses
Acta Infologica
internal audit
software
business
benefit
cost
title Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses
title_full Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses
title_fullStr Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses
title_full_unstemmed Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses
title_short Advantages and Disadvantages of Using Internal Audit Software in Internal Audit Activities in Businesses
title_sort advantages and disadvantages of using internal audit software in internal audit activities in businesses
topic internal audit
software
business
benefit
cost
url https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D00C3AF2310E474EA984EFCD7A713822
work_keys_str_mv AT alidurdu advantagesanddisadvantagesofusinginternalauditsoftwareininternalauditactivitiesinbusinesses
AT gurbuzaydın advantagesanddisadvantagesofusinginternalauditsoftwareininternalauditactivitiesinbusinesses