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INTERNAL AUDIT: EFFICIENCY THROUGH AUTOMATION David Coderre. Hoboken, NJ: John Wiley & Sons, Inc., 2009. 250 pages.
This is the latest offering in the Wiley/IIA series that describes "technology enabled auditing." The emphasis on the installation of continuous auditing techniques into business processes continues to grow. This is due to management pressures to reduce both the costs of operating the controls embedded within processes as well as the costs of internal and external audits. Specifically, Internal Audit: Efficiency Through Automation enables auditors to improve the effectiveness of their audits through the application of computer-based audit tools and techniques. Continuous auditing helps auditors make better use of data analytics while evaluating the effectiveness of risk management and control assessment processes. This reference work provides auditors with generalized strategic and implementation guidance on generic computer-assisted audit tools and techniques (CAATT). Specific software is not referred to by name within the book.
There are numerous case studies throughout the volume that illustrate...