The Auditing Under Time Pressure Project
"Time--not technology--is the major strategic management issue..." Peter Keen, 1988
The internal audit environment has faced radical changes in organizational expectations during the
past decade. In a corporate environment that emphasizes improved service quality, value-added
activity, and reduced resources available for achieving these objectives (so called right-sizing),
the auditing profession has increasingly turned to technology as a means of accomplishing audit
objectives in a more efficient manner. However, the efforts to reduce staff sizes and become more
efficient have also resulted in a limited number of experts generally being available to handle
the more complex audit issues--particularly for EDP and legal related problems. Current audit
technologies have not effectively provided for the corresponding need that has arisen for the
efficient support of shared expertise.
Along with these corporate right-sizing initiatives have arisen increased pressures on reduced
time to completion of projects. Likewise, for internal auditors time has become the driving force
underlying efficient auditing. Such demands on reduced time to completion can be in conflict with
the ever increasing need to rely on non-audit team expertise to effectively complete audit procedures.
Hence, audit organizations face a great need for support in quickly and efficiently integrating
non-audit team expertise into audit activities. We believe that Group Support Systems
may provide an answer.
Working Papers - Zipped Postscript:
Zipped Experiment Software