WICTA 2016 - 3rd International Workshop on ICT for Auditing (WICTA 2016)

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 Computer-assisted Audit Tools and Techniques, CAATTs include 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. The most known tools are Generalized Audit Software (GAS). The term Computer-assisted Audit Tools and Techniques (CAATTs) refers also to collaborative approaches and data mining techniques.
ICT for Auditing is not a new concept or approach: there are references in the literature since the begging of the 60s (Kaufman, 1961) (Boutell, 1965) (Pinkley, 1966). 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.
In WICTA 2016 and in 2015 new topics of interest are now available as “Auditing in new contexts: Big Data, Cloud, Mobile Devices and Social Networks”, “Statistical Tools & models for evaluation of financial instruments”, “Internal Controls and ERPs”, “Auditing and Performance Management in the Public Sector” and “CAATTs and IT Governance”. Thus, on WICTA 2016, research collaborative communities can be constructed upon this Workshop’s topics, 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.
List of topics of interest
Topics of interest include any area related to ICT on auditing. In particular, topics of interest include (but are not limited to):
? The role of ICT on Auditing procedures and analytical Procedures and Computer Assisted Audit Tools
? Data Requirements, Data Quality and Computer Assisted Audit Tools
? Spreadsheets as a Computer Assisted Audit Tool: applications and examples
? Computer Assisted Audit Tools in real contexts and models for individual acceptance on CAATs
? Computer-assisted audit techniques to fraud detection
? Computer-assisted audit Tools and International Audit Standards
? Sampling Techniques and Computer-assisted Audit Tools
? Data Mining as a Computer-assisted Audit Technique
? Open source Computer Assisted Audit Tools
? Continuous auditing and embedded audit modules in ERPs
? Auditing in new contexts: Big Data, Cloud, Mobile Devices and Social Networks
? Statistical Tools & models for evaluation of financial instruments
? Internal Controls and ERPs
? Auditing and Performance Management in the Public Sector
? CAATTs and IT Governance