Deficiencies in the external auditing standards to address IT control risk: A GAP analysis with future research opportunities and recommendations

Author:

Sexton Natasha D1ORCID,Rudman Riaan J1ORCID

Affiliation:

1. School of Accountancy Stellenbosch University

Publisher

Southern African Institute of Government Auditors

Reference52 articles.

1. Anderson A 2017 4 Keys to the Future of Audit Thompson Reuters Checkpoint [Online]. Available from: https://tax.thomsonreuters.com/wp-content/private/pdf/checkpoint/whitepapers/Checkpoint-Al-Anderson-Whitepaper.pdf Accessed: 1 June 2020

2. Arens A.A. Loebbecke J.K. 1980 Auditing an Integrated Approach 2nd edition Englewood Cliffs, N.J Prentice-Hall Inc

3. Bierstaker J.L. Burnaby P Thibodeau J 2001 The impact of information technology on the audit process: An assessment of the state of the art and implications for the future Managerial Auditing Journal 16 3 159 164 https://doi.org/10.1108/02686900110385489

4. Byrnes P.E. Gullvist B. Brown-liburd H. Teeter R Mcquilken D 2012 Evolution of Auditing: From the Traditional Approach to the Future Audit Aicpa November 1 9 [Online]. Available from: http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/whitepaper_evolution-of-auditing.pdf Accessed: 1 June 2020

5. Boynton W.C. Raymond N.J. 2006 Modern Auditing: Assurance Services, and the Integrity of Financial Reporting 8th edition United States of America John Wiley & Sons, Inc

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