Includes bibliographical references and index.

Contents: Foreword; Introduction; Part I Modern Auditing and the IT Revolution: Background to auditing; Auditing and the IT phenomenon. Part II Audit of Computerised Information Systems: Computerised information systems, organisational objectives and auditing; Audit and control of supply chain information systems; Risk and internal control in IT environments. Part III Audit Automation and Contemporary IT Challenges; Audit automation; The use of decision aids in auditing; Continuous online auditing (COA). Part IV Auditing and IT: Theoretical Perspectives and Practical Implications: Frameworks for understanding the impact of IT on auditing; The impact of IT on auditing. Part V Auditing and the IT Challenge: The audit automation maturity model' Conclusion; Bibliography; Index.

In Audit Effectiveness, Dr Kamil Omoteso examines how growing use of information technology is changing the audit profession. IT tools and techniques continue to be developed to enable the auditing process to match current IT standards in accounting and elsewhere. Auditing tools include general business and accounting programmes.