Applying Mass Data Analysis for Continuous Auditing to evaluate its Return on Investment
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Autor:innen
Autor:in (Körperschaft)
Publikationsdatum
2014
Typ der Arbeit
Master
Studiengang
Sammlung
Typ
11 - Studentische Arbeit
Herausgeber:innen
Herausgeber:in (Körperschaft)
Betreuer:in
Übergeordnetes Werk
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Verlag / Herausgebende Institution
Hochschule für Wirtschaft FHNW
Verlagsort / Veranstaltungsort
Olten
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Programmiersprache
Abtretungsempfänger:in
Praxispartner:in/Auftraggeber:in
Zusammenfassung
Auditing in most companies often involves manual procedures, although data for automatic audit checks would be available in ERP systems. This Master Thesis is written in collaboration with the Group Internal Audit (IA) department of ABB which is quite advanced with regard to automation in its auditing automation approach and continuously expands its automated auditing service offerings for its stakeholders. Automation of auditing steps incurs very few additional costs if a running automatic data analysis (DA) is performed more frequently. For all companies not having implemented a DA for CA approach for at least some critical key controls the Master Thesis answers whether DA for CA for several continuously and automatically tested controls results in a higher Return on Investment (ROI) than testing the same controls with alternative audit procedures. This example is a first approach to compare two audit approaches. Companies not having yet implemented DA for CA should have an idea on whether they could benefit from implementing DA for CA for at least some of their controls. Therefore several DA control tests are analyzed in detail. Some control tests are directly implemented by the author of this Master Thesis....
Schlagwörter
Fachgebiet (DDC)
Veranstaltung
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Sprache
Englisch
Während FHNW Zugehörigkeit erstellt
Ja
Zukunftsfelder FHNW
Publikationsstatus
Begutachtung
Open Access-Status
Lizenz
Zitation
Kropf, M. (2014). Applying Mass Data Analysis for Continuous Auditing to evaluate its Return on Investment [Hochschule für Wirtschaft FHNW]. https://irf.fhnw.ch/handle/11654/39839