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TRANSFORMATION OF AUDIT SERVICE
Guzal Yashinovna Babaeva
Tashkent State University of Economics
Associate Professor of the Department “Banking Accounting and Audit”
babaeva-guzal @mail.ru
Sagdiana Doniyor qizi Namozova
Tashkent State University of Economics
3rd year, group BIA-40
19wolf30@gmail.com
Abstract.
In this paper, the authors attempt to formulate a new definition
of the concept of modern audit as a process in which internal auditors use
information and communication technologies (ICT) in conjunction with
analytical procedures to collect electronic evidence, interact with the auditee,
and prepare a report on the reliability of financial data and internal control
systems regardless of the auditor's physical location. Based on research on
virtual teams and analysis of internal audit activities, we present a research
framework that defines the areas in which ICT and automated audit analytics
allow auditors to work remotely, reduce travel expenses and wait times, and
improve efficiency and coverage.
Keywords:
Audit innovation, remote audit, continuous audit, internal
audit: communication; evidence, virtual teams, information and communication
technologies (ICT).
Auditing has been a constantly changing discipline since its inception
over 100 years ago. But how much have the challenges facing accountants
changed in the last decade?
Today, auditing continues to face a number of unresolved issues, such as:
the need to keep pace with different business models; the emergence of new
technologies that are constantly changing the way we live and do business; the
increase and tightening of regulatory requirements with a comprehensive impact
on all sectors.
Such a change in business and regulatory circumstances has
significant consequences. Auditors are faced with the task of not only deciding
how to implement these changes into their own business and activities, but also
considering how the news will affect their clients or those with whom they do
business.
The audit is a multifaceted and complex process aimed at achieving high-
quality results and work efficiency (i.e., minimizing audit risk). Auditing
activities are the entrepreneurial activities of audit organizations to provide audit
services. [1] Being entrepreneurial by definition, the activities of auditors and
audit firms always strive to minimize costs. It is obvious that it is not possible to
achieve both minimum costs and minimum audit risk at the same time. Since a
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decrease in audit risk is inevitably associated with an increase in the sample size
(an increase in labor costs) or with the involvement of more experienced
specialists (an increase in cost).
Thus, the auditor faces the task of optimization: to minimize the
costs of conducting the audit at an acceptable level of risk, or to minimize the
audit risk at acceptable labor costs. To approach the optimal option for
conducting an audit, it must be properly planned. Therefore, we can say that the
goal of planning is to ensure that the audit is carried out in the best (optimal)
way from the point of view of the ratio of possible audit risk and audit costs.
Audit practitioners are gradually introducing communication and
analytical technologies to scale, change timelines, and reduce the cost of audit
processes. These efforts were mainly episodic and did not have a holistic
theoretical positioning. A significant part of the research literature is devoted to
audit automation, however, less attention is paid to one of the main advantages
of technologies in auditing - the ability to reduce the amount of on-site audit
work and shift it to remote employees. While continuous auditing expands the
scope of auditing, allowing procedures to be carried out on an ongoing basis and
on demand, remote auditing reduces the location requirements for auditors,
allowing them to distribute audit tasks between on-site and remote audit team
members. Adding a remote internal audit component is not just a side benefit of
audit automation, it is a driving force for the use of technology and an
opportunity to rethink the approach to auditing.
We define the term "remote audit" as follows: a process in which auditors
use information and communication technologies (ICT) and data analytics to
assess the reliability of financial data and internal controls, collect electronic
evidence, and interact with the auditee. [2]
The two main elements of remote auditing - ICT and analytics -
provide the basis for future research on the technical and behavioral aspects of
remote auditing. Figure 1 illustrates these elements. Both on-site and remotely,
audit team members use ICT to interact with both process managers and each
other. Auditors also use automated tools to extract and analyze data from the
audited organization's systems to verify internal controls and transactions.
As the cost of technology and internet access continues to decline and
budget pressure mounts, more and more internal audit groups are using remote
audit technologies. Additional motivations for organizations to conduct remote
audits include improving audit quality, increasing client contact time, increasing
auditor contact time, expanding audit coverage, and reducing travel and
entertainment expenses.
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Figure 1. Components of Remote Auditing
Research questions remain open before the remote audit component,
which concern both technical design and behavioral effects. For example:
To what extent can the audit process be extended using ICT? How will
auditors form their virtual teams?
Will employees be deterred from committing fraud if they are aware of
the existence of remote auditing?
As for the last question, we expect that a more intense deterrent effect will
be observed when remote auditing is combined with continuous monitoring, as
shown in Figure 2, comparable to that observed when surveillance cameras are
installed in retail stores.
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Figure 2. The Effect of the Deterrent Effect of Violations in Traditional and
Remote Auditing
Similar to how General Motors’ OnStar system allows for monitoring the
condition of a car and providing assistance in between garage visits, remote
auditing allows auditors to track operations and communicate with business
process owners throughout and after the conduct of official audit tasks.
Similarly, when continuous audit systems alert auditors to potential internal
control deficiencies, fraud, or errors, auditors can respond to them remotely to
help management resolve these issues. Other potential benefits of remote
auditing were discussed earlier. Audit efficiency can be achieved by reducing
latency, which takes up labor and capital. Delays occur in all business processes,
particularly in the audit process, as shown in the figure.
3.
Task procurement, audit planning, internal control resource assessment,
compliance with internal control requirements, and substantive testing - all these
processes experience significant intra- and inter-process delays during the
execution of audit tasks and meetings with auditors. Delays in decision-making
and obtaining results occur when making audit decisions and compiling reports,
as auditors work with managers to solve problems. Reducing delays in any of
these subprocesses can free up resources, especially auditors’ labor costs, for use
in other areas.
Ultimately, internal auditors themselves will determine what benefits they
will get from remote auditing: whether they will lean towards the field option or
will conduct more procedures using telework and virtual teams, using a larger
number of automated and continuous audit tools.
Figure 3. Types of delays in the audit process
Virtual teams are typically defined as “groups of geographically and/or
organizationally separated employees who come together using a combination
of telecommunications and information technologies to perform various
Business Process
1
Business Process
2
Solution
Outcome
Inter-process latency
Time required to transfer
information between processes
Result latency
The time it takes for a decision to
lead to a result
Decision latency
Time required to make a decision
In-process delay
Time required to execute the
process
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critically important tasks.” These specialized teams consist of people connected
by ICT and form dynamic relationships for coordination and delegation of
responsibility. Increasingly, virtual teams are formed in organizations that strive
to optimize business processes and stimulate collaboration between employees,
such as software developers and traders trading risks and positions. They allow
for the effective use of geographically distributed experience and provide
economic benefits such as a 24-hour workday.
Internal auditors already collaborate and coordinate their actions with
team members at (potentially) large distances to complete an audit. In cases
where the internal audit function is outsourced or performed within a large,
global company, virtual audit groups become the norm in an attempt to reduce
operational costs and increase efficiency. There is extensive literature studying
the dynamics of the development of virtual teams and organizations and
addressing issues such as trust and communication.
Virtual teams are an important precursor to remote auditing. In remote
auditing, a virtual team coordinates the work of auditors who are physically
present at the audit site, and auditors who are in other locations, such as the
company’s headquarters. Collaboration between the virtual team and business
process owners ensures timely completion of the audit. While trust and
communication are key elements of virtual teams, the audit environment may
present unique challenges, such as the role of professional skepticism needed to
ensure objectivity, and the level of communication required to provide
assurances regarding internal control.
What are the trade-offs between trust and skepticism during a remote
audit? Will incomplete trust increase the volume of the audit?
Will auditors working remotely face an increased volume of ambiguous
communication, typical for virtual teams?
How will they handle redundant information?
The transition of the audit group from fully periodic on-site work to a
combination of on-site and remote work will require a broader use of ICT and an
increase in competence in this area, as well as training in the use of
technologies, group processes and, in some cases, cross-cultural awareness. In
many cases, technology opens up opportunities for reorganizing the audit
process itself to increase efficiency and expand coverage. Understanding how
technologies affect the development and use of audit procedures will require
further research.
Remote auditing provides an opportunity to innovate the internal audit
process. The responsibilities of internal auditors include a “systematic,
disciplined approach to assessing and improving the effectiveness of risk
management, control, and governance processes”. Internal auditors develop new
methods to combat fraud and errors, monitor internal control resources, test
process effectiveness, and consult management to improve business operations.
They conduct financial, operational audits, compliance audits, investigation
audits, fraud audits, information system audits, and other miscellaneous audits to
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determine how well the organization and its systems are functioning. Placing the
audit in communication and analytical frameworks allows understanding which
aspects of the audit can really be performed remotely and how to do it.
Currently, most internal auditors are working on-site. Video conferences
can replace many typical face-to-face audit meetings, but not those where it is
necessary to analyze all the subtleties and nuances of the conversation, for
example, an interview with a person suspected of fraud, or interaction aimed at
reducing stress between the auditor and the client.
Table 1 shows how different types of audit activities can be performed on-
site and remotely. In practice, as we believe, there will be a relationship between
fully outbound and fully remote methods, and auditors will have to determine
which methodology is suitable for their situation. Further research should give
an idea of how much this corresponds to practice.
Table 1.
Types of audit activities on-site and remotely.
Audit activity
On-site audit methodology
Remote audit
methodology
Procurement for
audits
Auditors conduct lunch
meetings and office visits
Auditors also use email and
telephone to organize
audits, meet with
management in web
conferences, and conduct
follow-up meetings via
email
Audit planning
Audit teams meet physically
to define audit objectives
and delegate tasks
Virtual audit teams meet in
web conferences to discuss
audit details. Tasks are
assigned automatically in
the electronic document
system
Evaluate internal
controls and verify
compliance with
regulatory
requirements
Auditors interview process
owners, evaluate paper and
digital documentation, run
test control setups, or
evaluate data on their
laptops.
Using the laptop, auditors
locally extract sample
transactions and check for
anomalies.
Auditors interview process
owners via
videoconference, connect to
the client system over the
network, and run analytical
tests through a terminal.
They also check audit logs.
On a laptop, auditors
receive a sample of
transactions over the
network and check them for
anomalies. In continuous
mode, automated systems
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perform full sample testing
and provide the auditor with
a list of exceptions for
follow-up.
Audit decisions and
reporting
Auditors meet with process
owners for follow-up
activities. Reports to
management, audit
committee and/or external
auditors.
Same but via web
conferencing.
Since remote auditing implies the creation of virtual teams, the assessment
and modification of audit procedure formulations will help audit managers
distribute responsibilities between on-site and remote team members, as well as
determine the technology and audit methodology necessary for coordinating
their efforts. Many procedures will necessarily be restructured in such a way that
remote auditors can take on the role of a permanent proctor, notifying the
auditor of failures occurring within or outside the periodic audit.
ICT has already had a significant impact on the methods of work of
enterprises and auditors, providing decentralization. Many companies use email,
web conferencing, online document storage, real-time collaboration tools, and
telepresence to develop new products and interact with colleagues in other
regions. To a large extent, auditors also use some of these tools to coordinate
actions with each other.
Throughout the entire evidence collection process, interpersonal interaction
affects the efficiency and result of the audit. As with virtual teams, remote
auditing has the additional problem of limited sensory perception when the
auditor is not physically present during tests, interviews, etc. The influence of
trust and cooperation in virtual teams is well documented and is the basis for
using ICT for electronic communication.
To conduct a remote audit, it is necessary to expand the currently used
ICT (for example, email), including additional technologies that facilitate
remote communication, centralized evidence collection, and coordination of
audit team actions. These are the main tasks of web conferencing and
teleworking.
The concepts of web conferencing and teleworking are designed to “help
groups in communication, collaboration, and coordination of their activities”.
Ellis et al. define the basic philosophy of group software to improve group
communication in conditions of dispersion in time and space. Starting with
message systems, they move on to discussing computer conferences, intelligent
agents, and coordination systems, which were the precursors of the modern
scheme of email, video conferencing, artificial intelligence, and planning
applications used for remote auditing.
The IT departments of many organizations have implemented tools for
conducting web conferences to help managers and process owners communicate
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with suppliers and clients. Depending on the security policy of the organization,
access to many of these services can now be obtained directly through a web
browser.
These
services
provide
computer-mediated
communication,
supplementing voice with visual cues (using live bidirectional video streams)
and joint viewing of information (using screen and application sharing). Two
problems hindering the implementation of these technologies are the uncertainty
inherent in using new technologies, and the need to change processes for more
effective use of technologies.
From a behavioral point of view, remote auditing can be understood by
considering the prevalence of teleworking, where employees can choose from
several physical workplaces and use electronic communication to perform their
tasks. Many of the same issues of motivation and productivity that apply to
teleworking apply to remote interaction between internal auditors and business
process managers. In Table 2, we present some of these open questions of
behavioral research.
Behavioral problems, if not resolved, will reduce the potential benefits of
remote auditing. For example, ICTs are beneficial only if the auditor is trained,
feels competent, and effectively performs their tasks. Inadequate use can also
prompt the audited person to hide fraud, divert the threat of control, or distrust
the auditor. Future research needs to determine to what extent these problems
exist and affect the implementation of remote auditing.
Electronic working papers (EWP) are specifically designed for auditing. EWP
systems are based on electronic document management systems (EDMS) and
contain tools and workflows that help collect and analyze audit data. In the
context of remote auditing. EWP contains evidence collected at the request of
the auditor, as well as data related to operations, extracted and generated by an
automated system.
Many accounting firms are implementing more complex database-
oriented systems with varying degrees of success. However, the current state of
systems is aimed at simulating a history-oriented audit, not creating a real-time
snapshot of the internal control system’s operation. Moreover, many internal
audit departments and some large CPA firms limit themselves to the capabilities
of desktop productivity software and reject the enormous potential value of a
modern EWP system. For example, process analysis is used to evaluate
enterprise resource planning (ERP) logs and obtain information about the steps
people take in performing their duties. As data is increasingly consolidated into
ERPs, the application of technologies such as process analysis will not only
provide context for this data but also help auditors gain a more complete
understanding of failures from any network device.
Online EWPs facilitate centralized data collection during an audit.
Specific monitoring events can initiate automatic data collection from ERP
systems or EDMS, so auditors can focus their efforts on tracking the problem,
not on manual evidence collection. With the centralization and synchronization
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of online EWPs, any member of the audit team can access and view the work of
the audit team, thereby reducing data and effort duplication.
Remote auditing uses ICT to create a richer audit experience. However,
according to Vasarhelyi and Kuenkaev, internal audit departments typically use
auxiliary technologies to simply repeat existing procedures, rather than adapt
them to provide more reliable assurances regarding new data and information
flows
1
a. An auditor may use a spreadsheet for visual sample evaluation, a macro
for analysis, email to obtain information from the audited person, or a laptop to
store audit evidence, but if they have to travel from Atlanta to Dayton to conduct
tests when data is easily accessible on the Internet, they are not using all the
advantages of available technologies for conducting a more interactive audit, for
example, using monitoring platforms and collaboration tools. This reflects
Hammer’s thesis that process reengineering, not simple automation, should be
the result of a new process conceptualization.
Enterprise Resource Planning (ERP) systems allow authorized users to
collect and analyze disaggregated data and provide reports on many issues,
ranging from key performance indicators to customer behavior. While evidence
has traditionally been static and labor-intensive to collect, the progressing
availability of real-time data allows for the automation of audit analytical
procedures, continuous process monitoring, and automatic evidence collection
across all business processes, customers, and suppliers. Financial and non-
financial data are constantly coming in, allowing internal auditors to expand the
scope of their checks, including the entire set of current, relevant operations
2
.
This may include alarm signals triggered by control system failures and the
subsequent response of management and auditors. In many cases, internal
auditors work with IT departments, management, and consultants to determine
the amount and types of evidence that need to be collected. Table 2 provides
examples of on-site and remote audit methodologies that can be used to obtain
data for specific audit procedures.
Checking paper documents, for example, requires the auditor to physically
extract samples of authorized forms and check for signatures and their
compliance with authority lists. While many companies are gradually
implementing electronic documents and signatures, remote auditing depends on
access to electronic data, which is provided by the reengineering process. For
such documents as invoices and credit applications, reengineering involves the
implementation of devices and procedures for scanning documents, analyzing
characters and signatures, and storing them online. Ideally, this data should be
1
Alles, M. G. Brennan, A. Kogan, and M. A. Vasarhelyi. 2006. Continuous monitoring of business process control: Pilot
implementation of a continuous audit system in Siemens. International Journal of Accounting Information Systems 7 (2):
139.
2
Armbrust, M. A. Fox, R. Griffith, A.D. Joseph, R.H. Katz, A. Konwinski, G. Lee, D.A. Patterson, A. Rabkin. 1. Stoica, and
M. Zaharia. 2009. Above the Clouds: Berkeley View of Cloud Computing
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recorded directly in the ERP module and follow the approved workflow. As
consultants, internal auditors will work with business process owners in cases
where reengineering is needed.
ICTs can improve interpersonal communication, knowledge sharing, and project
management, especially within virtual audit teams.
Table 2.
Audit procedures for obtaining audit evidence.
Procedure
On-site audit
methodology
Remote Audit
Methodology
Inspection of records or
documents (for
example...
authorization)
Conduct a sample of
purchase orders and verify
authorized signatures and
compliance with the
authorization list.
Evaluate the entire
population of Purchase
Orders (POs) in ERP and
verify that the POs pass
through the approval
process and have an
authorized user stamp.
Inspection of tangible
assets (for example, an
inventory)
Print inventory list, walk
through warehouse, open
boxes, etc.
Utilize video
surveillance, scales, other
metrics.
Observation (for
example, observing the
execution of a process)
Observing the employee
and observing the
procedure.
Utilize process analysis to
identify operations that
do not follow standard
workflow.
Interview (for example,
written or oral
questioning)
Communicating
electronically or in person
as part of a traditional
audit.
Process/Control
Monitoring.
Automatically identify
process owner when
exceptions occur.
Confirmation (for
example, verification of
account balances)
Sending letters or emails
to customers, suppliers,
etc.
Evaluate related data
flows from financial
institutions. other
enterprises through IDEs.
etc.
Recalculation (for
example, using CAAT
to recalculate figures)
Manually extracting data,
running CAATS
Transaction monitoring,
automatic settlement
execution at standard
intervals, process
integrity checking,
process change
monitoring.
Re-performance (for
example, aging of
accounts receivable)
Manually extract data, run
CAATS
Account monitoring,
automatic execution of
settlements, replication of
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transactions.
Analytical procedures
(for example, scanning
and statistics)
Extract data, check for
anomalies based on
auditor judgment.
Filter real-time data using
continuity equations, ratio
analysis.
Remote auditing provides internal auditors with the opportunity to use
technology and adapt to a changing information environment. If continuous
auditing eases the time constraints of auditing, then remote auditing softens the
location constraint. The implementation of remote auditing can force auditors to
radically rethink their approach to conducting an audit, forming and managing
an audit group.
In addition to the requirements, motivations, and technologies associated with
remote auditing, the central role is played by the reengineering of audit
processes. In the process of audit reengineering, a multitude of questions arise -
from the redistribution and reallocation of audit functions to the implementation
of more complex analytics. In some cases, remote auditing depends on the
reengineering of the business processes themselves. It is unlikely that auditors
will stimulate changes, but they must work with managers to cope with new data
flows and evidence. The driving forces (and barriers) of remote auditing are not
only technological in nature, but also extend to the behavioral sphere. These
factors will determine the comfort level of auditors providing assurances based
on evidence obtained and analyzed remotely, and potentially changing trust
relationships between virtual audit groups and audited entities.
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