Auditor Internet Use

Auditor Internet Use

The question of whether separation of control as afforded by the Internet environment offers expanded opportunities for gathering information to be used in achieving audit objectives is discussed, and a small case study is presented that compares Internet browsing to the use of an online database fo...

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Bibliographische Detailangaben
Veröffentlicht in:EDPACS 1995-12, Vol.23 (6), p.1-8
1. Verfasser: Pomeranz, Felix
Format: Artikel
Sprache:eng
Schlagworte:
Audit objectives
Auditing
Information retrieval
Internet
Online data bases
Online-Zugang:Volltext
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Beschreibung
Zusammenfassung:The question of whether separation of control as afforded by the Internet environment offers expanded opportunities for gathering information to be used in achieving audit objectives is discussed, and a small case study is presented that compares Internet browsing to the use of an online database for financial auditing purposes.
ISSN:0736-6981
1936-1009
DOI:10.1080/07366989509451690