WICTA 2014 - 1st International Workshop on ICT for Auditing (WICTA 2014)

Information Technology on/for Auditing purposes can be defined as the use of technology to support auditing procedures and to achieve the goals of auditing in any area. Commonly, this research topic is also defined as Computer Assisted Audit Tools, (CAATs) or Generalized Audit Software, (GAS). It includes tools to produce working papers, data analysis and extraction to support substantive tests, to predict data behaviour (data mining tools) and to do statistical analysis, sampling or regression. If we use the term Computer Assisted Audit Tools and Techniques, CAATTs, collaborative approaches, web 2.0 and data mining techniques can be added to the topic.
This is not a new concept or approach: “An Audit Approach to Computers: A new practice manual” (Jenkiens & Pinkney, 1978) opened the topic. Studies on CAATTs’ use and acceptance in the workplace reveal that acceptance is higher in data analysis and extraction tools but low if a relevant expertise is needed on statistical, mathematics or computer science (Kim et al, 2009) to perform some audit procedure. Approaches to mainstream CAATs’ use, propose specific training methods for Audit Tools connected to organizations’ real needs and expectations (Paukowits, 1998). Despite the changing paradigm because of GAS usage and Web 2.0 (Gehrke & Wolf, 2010), there is more to be discovered theoretically and practically.
Thus, research collaborative communities can be constructed upon this Workshop’s theme, since this can give researchers opportunity to promote and present the most recent research results, tools and other developments and facilitate the discussion of ongoing work in this area potentially uniting all the individual research topics and efforts.1
Call for papers and submission
We invite authors to submit unpublished work resulted from research that present original scientific result, methodological aspects, concepts and approaches in the field of ICT on auditing. Submitted work must not be not under revision elsewhere. The submissions will be double-blind reviewed on a rolling basis to ensure a rapid decision. Thus, submitted papers must conceal authorship, in particular, authors shall: do not put the author(s) names or affiliation(s) at the start of the paper; anonymize citations and mentions to their own prior work; do not include funding or other acknowledgments in papers submitted for review. Papers will be judged on their relevance, technical content and correctness, and the clarity of presentation of the research.
Paper Format and Publication
Submissions must be of Full Paper (up to 6 pages). Papers must be written in one of the official conference languages (English, Spanish or Portuguese) and must follow the conference format guidelines.
Format guidelines: http://www.aisti.eu/cisti2013/papersformat.pdf
MS Word template: http://www.aisti.eu/cisti2013/papersformat.dot
Although submissions shall be done using PDF file format, camera ready versions of the accepted papers must be delivered in MS Word format also.
Submissions must be done using EasyChair: https://www.easychair.org/conferences/?conf=cisti2..., on the “Workshop on ICT for Auditing” track.
Full papers will be published in both book and CD formats, with an ISBN.
Published full papers will be sent to EBSCO, EI, IEEE XPlore, INSPEC, ISI and SCOPUS.
Authors of accepted papers must register for the workshop to have papers published in the proceedings.
Topics
Topics of interest include any area related to ICT on auditing. In particular topics of interest include (but are not limited to):
1. The role of ICT on Auditing procedures
2. Computer Assisted Audit Tools: features’ classification
3. Models for Individual Acceptance on Computer Assisted Audit Tools and Techniques
4. Data Requirements and Computer Assisted Audit Tools
5. Spreadsheets as a Computer Assisted Audit Tool: applications and examples
6. Computer Assisted Audit Tools in real contexts
7. CAATs’ applications to fraud detection
8. Computer Assisted Audit Tools and International Audit Standards
9. Analytical Procedures and Computer Assisted Audit Tools
10. Sampling Techniques and Computer Assisted Audit Tools
11. Data Mining as a Computer Assisted Audit Technique
12. Computer Assisted Audit Tools in the classroom
13. Open source Computer Assisted Audit Tools
14. Continuous auditing and embedded audit modules in ERPs
15. New approaches and new strategies in Auditing tools
Important dates
o Deadline for paper submission : February 15, 2014
o Notification of paper acceptance : March 29, 2014
o Deadline for final versions and conference registration: April 12, 2014
o Conference dates : June 18-21, 2014
Organizing Committee
Raul M. S. Laureano, Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Raul M. S. Laureano, PhD,
Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal
UNIDE-IUL, Av. das Forças Armadas ? 1649-026 Lisboa, Portugal
raul.laureano-AT-iscte.pt
Hotniar Siringoringo, PhD,
Research Institute, GunadarmaUniversity, Indonesia
siringoringoniar-AT-gmail.com
Carlos J. Costa, PhD,
Instituto Universitário de Lisboa, (ISCTE-IUL), Lisboa, Portugal
ADETTI-IUL, Av. das Forças Armadas ? 1649-026 Lisboa, Portugal
carlos.costa-AT-iscte.pt
Isabel Pedrosa, MsC,
Instituto Politécnico de Coimbra ? Instituto Superior de Contabilidade e Administração de Coimbra, Coimbra, Portugal
Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal
ipedrosa-AT-iscac.pt
Sérgio Leonel Pinto da Costa Pontes, MsC,
Pontes, Baptista & Associados, SROC, Lda.
Chiado, Rua Alecrim 26, Piso 1 ? Escrit. IV, 1200 - 018 Lisboa, Portugal
spontes-AT-pb-sroc.com
Program Committee
Alexandre Silva, PhD, Instituto Politécnico de Coimbra - Instituto Superior de Contabilidade e Administração de Coimbra, Coimbra, Portugal, PT, asilva-AT-iscac.pt
Ana Zorio Grima, PhD, Universitad de Valencia, Departamento de Contabilidad, España, Valencia, Spain, ES, ana.zorio-AT-uv.es
Bruno Marques de Almeida, PhD, Instituto Politécnico de Coimbra - Instituto Superior de Contabilidade e Administração de Coimbra, Coimbra, Portugal, PT, balmeida-AT-iscac.pt
Carlos Santos, PhD, Universidade de Aveiro, Aveiro, Portugal, PT, carlos.santos-AT-ua.pt
Deepa Chavan, Prof, Smt. K.G. Mittal Institute of Management, IT & Research, Mumbai, India, deepachavan.m-AT-gmail.com
Dessalegn Mihret, PhD, FCCA, Deakin University, Australia, Victoria, Australia, AU, d.mihret-AT-deakin.edu.au
Fátima Geada, PhD, Instituto Português de Auditoria Interna, Lisboa, Portugal, PT, fgeada-AT-tap.pt
Filipe de Sá-Soares, PhD, Department of Information System, Universidade do Minho, Portugal, Guimarães, Portugal, PT, fss-AT-dsi.uminho.pt
Habil. Vasa, László, PhD, Faculty of Economics and Social Sciences, Szent István University, Gödöllő, Hungary, HU, vasa.laszlo-AT-gtk.szie.hu
Joanna Hernik, PhD, Faculty of Economic, West Pomeranian University of Technology, Poland, PL, joanna.hernik-AT-zut.edu.pl
Makarand Upadhyaya, Jazan University, Jazan, Saudi Arabia College of Business Administration, Jazan, Saudi Arabia, SA, makarandjaipur-AT-gmail.com
María Antonia García Benau, PhD, Universidad de Valencia, España, Valencia, Spain, ES, garciab-AT-uv.es
Maria Georgina Morais, MsC, Instituto Português de Auditoria Interna e Instituto Politécnico de Coimbra - Instituto Superior de Contabilidade e Administração de Coimbra, Lisboa, Portugal, PT, mmorais-AT-iscac.pt
María Teresa Fernández Rodríguez, PhD, Universidad de Vigo, España, Vigo, Spain, ES, maytefernandez-AT-uvigo.es
Marius POPA, PhD, Department of Economic Informatics and Cybernetics, Academy of Economic Studies, Bucharest, Bucharest, Romania, RO, marius.popa-AT-ase.ro
Rana Singh, Gulf Medical University, Ajman, United Arab Emirates, UAE, dr.ranasingh-AT-gmail.com
RR. Dharma Tintri Ediraras, Faculty of Economics ? Gunadarma University, Jakarta, Indonesia, ID, dharmate-AT-staff.gunadarma.ac.id
Susana Margarida Faustino Jorge, PhD, Faculty of Economics - University of Coimbra, Coimbra, Portugal, PT, susjor-AT-sapo.pt
Vasile-Daniel CARDOŞ, PhD, Babeş-BolyaiUniversity, Cluj, Cluj, Romania, RO, vasile.cardos-AT-econ.ubbcluj.ro