Methodology of the remote audit efficiency
Remote audit is performed using information and communication technologies to collect, store, retrieve, process, analyse and transmit information. Before the COVID-19 pandemic, remote audits were carried out on a relatively small scale (for example, checking enterprises with hazardous production) or...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/3639 |
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| _version_ | 1832541591637590016 |
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| author | L. N. Lebedinskaya N. K. Rozhkova D. Yu. Rozhkova |
| author_facet | L. N. Lebedinskaya N. K. Rozhkova D. Yu. Rozhkova |
| author_sort | L. N. Lebedinskaya |
| collection | DOAJ |
| description | Remote audit is performed using information and communication technologies to collect, store, retrieve, process, analyse and transmit information. Before the COVID-19 pandemic, remote audits were carried out on a relatively small scale (for example, checking enterprises with hazardous production) or in case of unforeseen circumstances. During the COVID-19 pandemic, businesses, regulators and households have been forced to switch to work remotely, based on existing and developing new technologies. This article analyses remote audits and their effectiveness. To do this, autors have been conducted 18 interviews with representatives of the audit profession (leading auditors, auditors) and audit clients. The result has been the identification of the main differences between the process of traditional and remote audit, difficulties and features. Based on existing methods for analysing the audits’ effectiveness, and using a balanced scorecard, we have developed a methodology for assessing the effectiveness of remote audits (including indicators that affect the effectiveness of only remote audits). |
| format | Article |
| id | doaj-art-050c6bc024e6412eaba0bfea5621bcb1 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2022-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-050c6bc024e6412eaba0bfea5621bcb12025-02-04T08:28:13ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-07-010618019010.26425/1816-4277-2022-6-180-1902503Methodology of the remote audit efficiencyL. N. Lebedinskaya0N. K. Rozhkova1D. Yu. Rozhkova2State University of ManagementState University of ManagementFinancial UniversityRemote audit is performed using information and communication technologies to collect, store, retrieve, process, analyse and transmit information. Before the COVID-19 pandemic, remote audits were carried out on a relatively small scale (for example, checking enterprises with hazardous production) or in case of unforeseen circumstances. During the COVID-19 pandemic, businesses, regulators and households have been forced to switch to work remotely, based on existing and developing new technologies. This article analyses remote audits and their effectiveness. To do this, autors have been conducted 18 interviews with representatives of the audit profession (leading auditors, auditors) and audit clients. The result has been the identification of the main differences between the process of traditional and remote audit, difficulties and features. Based on existing methods for analysing the audits’ effectiveness, and using a balanced scorecard, we have developed a methodology for assessing the effectiveness of remote audits (including indicators that affect the effectiveness of only remote audits).https://vestnik.guu.ru/jour/article/view/3639auditefficiencyremote auditdematerialization of the auditthe effectiveness of the audit |
| spellingShingle | L. N. Lebedinskaya N. K. Rozhkova D. Yu. Rozhkova Methodology of the remote audit efficiency Вестник университета audit efficiency remote audit dematerialization of the audit the effectiveness of the audit |
| title | Methodology of the remote audit efficiency |
| title_full | Methodology of the remote audit efficiency |
| title_fullStr | Methodology of the remote audit efficiency |
| title_full_unstemmed | Methodology of the remote audit efficiency |
| title_short | Methodology of the remote audit efficiency |
| title_sort | methodology of the remote audit efficiency |
| topic | audit efficiency remote audit dematerialization of the audit the effectiveness of the audit |
| url | https://vestnik.guu.ru/jour/article/view/3639 |
| work_keys_str_mv | AT lnlebedinskaya methodologyoftheremoteauditefficiency AT nkrozhkova methodologyoftheremoteauditefficiency AT dyurozhkova methodologyoftheremoteauditefficiency |