Remote Audit: A Review of Audit- Enhancing Information and ...

1 Remote audit : A Review of Audit- Enhancing Information and Communication Technology Literature Ryan A. Teeter, Rutgers, The State University of New Jersey, Miklos A. Vasarhelyi. Rutgers, The State University of New Jersey, Abstract: As internal audit management seeks to control costs, improve quality, and take full advantage of emerging business technology within their organization' the Remote audit becomes increasingly sensible. The integrated audit of the future, with real-time evidence feeds and both Remote and in loco components, will be very different from the current internal audit work and will eventually be also embraced by external auditors.

We consider the following seven audit / assurance sub-processes: 1) engagement procurement, 2) audit planning, 3) internal control evaluation, 4) internal control compliance, 5) substantive testing, 6) audit decisions, and 7) audit reporting. The first five sub-processes experience significant intra- and inter-process latencies. The last two face

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  Internal, Evaluation, Audit

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