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Technology to Improve Internal Audit
Finance & Accounting
Pages 5 (1255 words)
Table of Contents
1. Introduction 3
2. Literature Review 3
2.1 New methodologies in use 3
2.1.1 Computer assisted audit techniques 4
Conclusion 7 Name of the Student: Name of the Professor: Course Number: Date of the Paper: Technology to Improve Internal Audit 1. Introduction The internal audit is defined as the process of an autonomous appraisal function that is established within the organization to evaluate and examine the activities as a service. The main objective of the internal audit is to assist the members of the organization to effectively perform their responsibilities. The end result of the internal audit is to provide the analysis, assessment, suggestion, direction, and information regarding the reviewed activities. The end objective is promoting control over the reasonable cost (Kagermann 4; Trenerry 266; Pickett 325). The primary role of the internal audit has undergone radical changes. After the introduction of Sarbanes Oxley (SOX) Act in the USA in 2002 the internal audit has started to redeploy the financial control auditing (Leung, Cooper and Perera 785). This paper focuses on how technology has improved the internal audit. 2. Literature Review 2.1 New methodologies in use The recent development in the technology has led to the use of more sophisticated methods for internal auditing in the organization. ...
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