Challenges Obtaining Audit Evidence

Name: Challenges Obtaining Audit Evidence
Creator: Deana Marris

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2010 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

Authors: Deana Marris;

doi: 10.2139/ssrn.1590634

Challenges Obtaining Audit Evidence

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Abstract

This paper discusses the problems associated with the collection of audit evidence in an Information Technology (IT) environment. There has been a profound shift regarding the nature of audit evidence; more than 90% of the documents are now digital. A study was conducted years ago which showed that 80% of audits failed due to poor audit evidence ( Beasley, Carcello, & Hermanson, 2001). With the new age of computers, what’s the chance the percentage is even higher now?

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