Audit Support Systems And Decision Aids

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Audit support systems and decision aids: Current practice ...

    https://www.sciencedirect.com/science/article/pii/S1467089507000164
    1. Introduction. Audit support systems are the key technology application deployed by audit firms to facilitate efficient and effective audits. These systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids.Cited by: 190

Audit support systems and decision aids: Current practice ...

    https://www.semanticscholar.org/paper/Audit-support-systems-and-decision-aids%3A-Current-Dowling-Leech/982e457cd89d357fd536b3afd350a83002e2fda0
    Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are representative of the types of decision support currently employed in audit firms. To address this issue, a study was conducted of the audit support systems used at five international audit firms and the types of decision support embedded within ...

Audit support systems and decision aids: Current practice ...

    https://www.researchgate.net/publication/222405698_Audit_support_systems_and_decision_aids_Current_practice_and_opportunities_for_future_research
    Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are representative of the types of decision support ...

Audit Support Systems and Decision Aids: Current Practice ...

    https://papers.ssrn.com/sol3/papers.cfm?abstract_id=978107
    Apr 08, 2007 · Abstract. Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are representative of the types of decision support currently employed in audit firms.Cited by: 190

Audit Support Systems and Decision Aids: Current Practice ...

    https://papers.ssrn.com/sol3/papers.cfm?abstract_id=998405
    Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are representative of the types of decision support currently employed in audit firms. To address this issue, a study was conducted of the audit support ...Cited by: 190

Audit support systems and decision aids by ammar rashik on ...

    https://prezi.com/zvccfhyazxh7/audit-support-systems-and-decision-aids/
    --The systems include electronic workpapers, extensive help files, accounting and auditing standards, relevant legislation, and decision aids. --Systems were compared by location of development, use policy, if clients file was manually or automatically tailored, whether each

Ask Dan! about DSS - What is a decision process audit?

    http://dssresources.com/faq/index.php?action=artikel&id=188
    A decision process audit is a first step in identifying opportunities to redesign decision processes and include new decision aids and decision support systems in business processes. In some situations, an audit suggests changes in decision technologies that can improve performance and reduce costs. An audit is an evaluation of the process.

COUNTERACT DESKILLING EFFECTS?

    https://www.nhh.no/globalassets/centres/digaudit/publications/nhh-workshop---sutton.pdf
    Decision aids such as audit support systems are an integral part of the work environment of professional accountants (see Dowling and Leech 2007). Such decision aids are also an integral part of accounting professionals’ learning experience and opportunities for knowledge

(PDF) Do tax decision support systems affect the accuracy ...

    https://www.researchgate.net/publication/247111792_Do_tax_decision_support_systems_affect_the_accuracy_of_tax_compliance_decisions
    Do tax decision support systems affect the accuracy of tax compliance decisions? Article (PDF Available) in International Journal of Accounting Information Systems 3(3):125-144 · October 2002 ...

A longitudinal study of applicable decision aids for ...

    http://onlinelibrary.wiley.com/doi/10.1002/isaf.204/abstract
    Intelligent Systems in Accounting, Finance and Management. Volume 10, Issue 3, pages 139–154, September 2001. Additional Information

Chapter 4: Designing and Developing Decision Support …

    http://www.dsc.ufcg.edu.br/~garcia/cursos/SAD/Notas/Cap4DSSResources.pdf
    audit operational and managerial decision processes. An audit can be a first step in identifying opportunities to redesign business processes and include new Decision Aids and Decision Support Systems in business processes. In some situations, an audit can suggest changes in decision technologies that can improve performance and reduce costs ...

What factors influence auditors' use of computer-assisted ...

    https://www.sciencedirect.com/science/article/pii/S0882611013000631
    C. Dowling, S. LeechAudit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems, 8 (2007, June), pp. 92-116 ... N. Mahzan, A. LymerAdoption of computer assisted audit tools and techniques (CAATs) ...

Decision Support Systems: Directed and Nondirected Change ...

    https://pubsonline.informs.org/doi/abs/10.1287/isre.1.1.47
    The Decision Support Systems (DSS) literature is in general agreement that use of DSS leads to individual and organizational change, but there is no consensus as to whether DSS and their designers serve as agents for directed or nondirected change. Researchers have proceeded from two different sets of premises, drawing different conclusions about the nature of DSS.

Patient Decision Aids - Ottawa Hospital Research Institute

    https://decisionaid.ohri.ca/
    Welcome. Patient decision aids are tools that help people become involved in decision making by making explicit the decision that needs to be made, providing information about the options and outcomes, and by clarifying personal values.

Continued use of intelligent decision aids and auditor ...

    http://aisel.aisnet.org/cgi/viewcontent.cgi?article=1417&context=amcis2012
    Axelsen Intelligent decision aids and auditor knowledge: qualitative evidence Proceedings of the Eighteenth Americas Conference on Information Systems, Seattle, Washington, August 9-12, 2012 . 1 Continued use of intelligent decision aids and auditor knowledge: qualitative evidence Micheal Axelsen UQ Business School The University of Queensland

"Reliance on Decision Aids: An Examination of Auditors ...

    https://www.questia.com/library/journal/1G1-20746459/reliance-on-decision-aids-an-examination-of-auditors
    These characteristics, referred to as constructive dialogue, were incorporated into the expert systems but not into the other two decision aids. All three decision aids were modeled after those used in practice, but presented in a common computerized form to enhance experimental control. The results from our study provide strong support for the ...

Remote Audit: A Review of Audit- Enhancing Information and ...

    http://raw.rutgers.edu/remote%20audit.pdf
    Enhancing Information and Communication Technology Literature Ryan A. Teeter, Rutgers, ... Audit support systems develop forensic models of detected anomaly patterns (fraud and error). These filters ... decision and outcome latency. In Table 2, we identify specific process electronization, which may be used to ...

A longitudinal study of applicable decision aids for ...

    https://www.deepdyve.com/lp/wiley/a-longitudinal-study-of-applicable-decision-aids-for-detailed-tasks-in-BcJJpMr1E0
    Sep 01, 2001 · Read "A longitudinal study of applicable decision aids for detailed tasks in a financial audit, Intelligent Systems in Accounting, Finance & Management" on DeepDyve, the largest online rental service for scholarly research with thousands of academic publications available at your fingertips.

Continuous auditing with a multi-agent system Decision ...

    https://dl.acm.org/citation.cfm?id=1223751
    A longitudinal study of applicable decision aids for detailed tasks in a financial audit. International Journal of Intelligent Systems in Accounting, Finance & Management. v10 i3. 139-154. Google Scholar [2]. Amer, T., Andrew, J., Bailey, D. and De, P., A review of the computer information systems research related to accounting and auditing.

Chronic Care Model Decision Support and Clinical ...

    https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3539016/
    Studies Evaluating Interventions Combining Decision Support and Clinical Information Systems Interventions . Three studies 27, 33, 39 implemented both DS and CIS interventions. One study (Gardner et al. 33) used primarily provider training (DS-educational meetings, along with CIS-audit and feedback at one site only).

The Effects of Decision Aid Orientation on Risk Factor ...

    https://aaapubs.org/doi/10.2308/aud.2002.21.2.39
    Further, our results show that auditors with repeat engagement experience with the client identify more risk factors. The findings of this study imply that audit firms may improve their risk management strategies through simple changes in the design of decision aids used to support audit planning.



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