Applicability of IT Assisted Audit to Accounting Fraud Cases of the Companies

DOI

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Other Title
  • 企業における不正会計事例へのIT利用監査の適用可能性

Abstract

<p>　In the audit practice, the auditor can use IT for browsing and analyzing various data, to prevent overlooking important problems and to improve the possibility of discovering new problems. In addition, it is expected that the effectiveness and efficiency of the audit will be enhanced and the effect on the accounting fraud discovery will be improved. In this paper, in order to examine the applicability of IT assisted audit for accounting fraud discovery, characteristics of accounting fraud cases of companies listed on the emerging market on the Tokyo Stock Exchange. As a result, it pointed out that collating / analyzing transaction data, cost analysis, transaction condition analysis, credit situation analysis are effective as a fundamental viewpoint of accounting fraud discovery. In the future, it is necessary to upgrade the analysis by utilizing new scenario analysis typologies.</p>

Journal

  • Produetion Management

    Produetion Management 25 (1), 107-112, 2018

    Japan Society for Production Management

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