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JOURNAL OF ACCOUNTING AND FINANCE
An Examination of the Relationships Between Audit Automation and Performance Measurement Implementation in Government Internal Audits
Author(s): Stephen Kwamena Aikins
Citation: Stephen Kwamena Aikins, (2020) "An Examination of the Relationships Between Audit Automation and Performance Measurement Implementation in Government Internal Audits," Journal of Accounting and Finance, Vol. 20, ss. 8, pp. 85-98
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study examines the effects of audit automation such as the uses of Computer Assisted Audit Techniques on successful implementation and integration of performance measures into management of government internal audits. The researcher analyzed a survey of local government auditors in the USA. Results reveal that successful integration of performance measures into ongoing audit management is influenced by audit use of Computer Assisted Audit Techniques. Additionally, successful implementation and integration of performance measures into audit management are influenced by the use of audit time reporting system, presence of dedicated information technology audit staff, and posting audit reports on audit websites.
