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First National Bank Research Fellow, Full Professor, CSU
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The Auditing Under Time Pressure Project "Time--not technology--is the major strategic management issue..." Peter Keen, 1988The 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 |
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