A Study of The Development of innovative Computer Auditing Service Model

• Main Authors: YI-HSIN TING, 丁一昕
• Other Authors: She-I Chang
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/47945603634203586370

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 97 === Systems and process auditors has upgraded their auditing skills from sampling to process auditing in ERP level environment for theses years。They took advantages of reviewing control process in transactions to make sure the completeness, accuracy of financial statement. They used the CAAT to ensure the correctness of financial statement as well. For these years, the limited growth of Taiwan market enforced audit firms to create more new service types to receive more audit fee. In supply considerations, systems and process auditing keep playing the role of assistant for financial auditing. Is it possible for this service type to lead the way for financial auditing in the future because of the utilization of ERP? Or we could create any new income resources from this? Especially in Big 4, could we design the systems and process auditing services as an individual product without depending on the financial auditing? In demand considerations, only financial statement related information would be verified by accountant, the rest parts are not. The demand of ensuring the reliability of ERP system in non-financial related auditing will arise. The study used Gowin’s Vee as a research strategy in knowledge discovery and studying. On the theoretical side, documents were arranged to find the elements and service prototype to build the service model. After having built the elementary service model and items, the study took advantage of Delphi method to modify the content to make sure those services were feasible and valuable for audit firms. The result of the study indicated that the service model and service items not only provided the management level of audit firms to reconsider the key items of system audit services but also saved the cost from investing in non-valuable services. In addition, redesign or improve the present service products to enhance the leadership in consulting services among audit firms.