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  2. Audit technology - Wikipedia

    en.wikipedia.org/wiki/Audit_technology

    Audit technology is a general term used for computer-aided audit techniques (CAATs) used by accounting firms to enhance an engagement. These techniques improve the efficiency and effectiveness of audit findings by allowing auditors to analyze much larger sets of data, sometimes using entire populations of data, rather than taking a sample.

  3. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Control itself exists to keep performance or a state of affairs within what is expected, allowed or accepted. Control built within a process is internal in nature. It takes place with a combination of interrelated components – such as social environment effecting behavior of employees, information necessary in control, and policies and ...

  4. Computer-aided audit tools - Wikipedia

    en.wikipedia.org/wiki/Computer-aided_audit_tools

    The auditor then can determine if any claims were inappropriately paid. If they were, the auditor can then figure out why the controls to prevent this failure. In a real-life audit, the CAATTs auditor noted that several claims had been paid after policies were terminated.

  5. Information technology audit - Wikipedia

    en.wikipedia.org/wiki/Information_technology_audit

    An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.

  6. Super Micro's shares jump after server maker says review ...

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    Super Micro, which disagreed with EY's decision, later appointed BDO as its new independent auditor last month. Super Micro announced that the committee, formed by the board as well as external ...

  7. PwC is using 'prompting parties' to teach employees how to ...

    www.aol.com/pwc-using-prompting-parties-teach...

    The firm's chief learning officer said employees needed a safe, low-stakes format to experiment with it. PwC announced last year it was investing $1 billion over three years to expand its AI ...

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  9. Continuous auditing - Wikipedia

    en.wikipedia.org/wiki/Continuous_auditing

    Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis.Technology plays a key role in continuous audit activities by helping to automate the identification of exceptions or anomalies, analyze patterns within the digits of key numeric fields, review trends, and test controls, among other activities.

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