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The remote audit

Teeter, RA and Alles, MG and Vasarhelyi, MA (2010) The remote audit. Journal of Emerging Technologies in Accounting, 7 (1). 73 - 88. ISSN 1554-1908

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Audit practitioners have been progressively adopting communications and analytic technology to extend the scope, change the timing, and reduce the costs of audit processes. These efforts have been mainly ad hoc, lacking an integrative theoretical positioning. This paper redefines the concept of the "remote audit" as the process by which internal auditors couple information and communication technology (ICT) with analytical procedures to gather electronic evidence, interact with the auditee, and report on the accuracy of financial data and internal controls, independent of the physical location of the auditor. Building on research on virtual teams and an analysis of internal audit activities, we present a research framework identifying areas where ICT and automated audit analytics enable auditors to work remotely, reduce travel costs and latency, and increase efficiency and coverage.


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Item Type: Article
Status: Published
CreatorsEmailPitt UsernameORCID
Teeter, RA
Alles, MG
Vasarhelyi, MA
Date: 1 December 2010
Date Type: Publication
Journal or Publication Title: Journal of Emerging Technologies in Accounting
Volume: 7
Number: 1
Page Range: 73 - 88
DOI or Unique Handle: 10.2308/jeta.2010.7.1.73
Schools and Programs: Joseph M. Katz Graduate School of Business > Business Administration
Refereed: Yes
ISSN: 1554-1908
Date Deposited: 13 Sep 2012 19:34
Last Modified: 02 Feb 2019 15:55


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