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Automation, remote access, and continuous access to enterprise data provide opportunities for internal auditors to improve and enhance their ability to provide assurance that their firms’ business processes are compliant and well-controlled. This dissertation documents the efforts by researchers working with two internal audit organizations as they develop and implement enhanced auditing procedures. Field studies at these two sites provide insight into the adoption of enhanced audit procedures, and provide discussion on technology dependence and auditor competence. Analysis of these organizations’ audit plans and effort also guides the definition of a standard framework for audit evidence classification that synthesizes various approaches to the enhanced audit and provides a tool for auditors’ evaluation of their own audit plan. The first essay (Chapter 2) investigates the implementation of a comprehensive continuous controls monitoring (CCM) platform for evaluating internal controls within a highly formalized and well-controlled enterprise resource planning environment. Utilizing the IT audit plan as a template, auditor expertise as a guide, and manual audit output as a validation tool, this field study examines the process of audit formalization and implementation of CCM at a software division of a large, multinational corporation. The second essay (Chapter 3) identifies two different approaches to audit reengineering and the experience of the auditors in attempting each method at a large consumer goods company with a highly manual, paper-based environment. Similarly, the third essay (Chapter 4) presents a conceptual framework for the remote audit. Following an introduction to virtual teams, information and communication technology and data analytics, this essay presents the analysis of the revenue audit program. The enhanced audit classification model (EACM) presented in Chapter 5 joins three concepts found in the assurance literature that link directly to the enhanced audit. These concepts include audit automation, remote auditing, and continuous auditing. The EACM provides auditors and researchers with a framework for identifying opportunities for audit innovation based on the characteristics of the underlying evidence used in the assurance process. |
