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首页> 外文期刊>Journal of information systems >The Reliance of External Auditors on Internal Audit's Use of Continuous Audit
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The Reliance of External Auditors on Internal Audit's Use of Continuous Audit

机译：外部审计师对内部审计使用连续审计的依赖

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摘要

As a response to the increased demand for timely and ongoing assurance over the effectiveness of risk management and control systems, companies are moving toward a more automated control environment through the implementation of continuous audit modules. The purpose of this study is to evaluate external auditors' reliance on internal audit's work when advanced audit techniques are introduced by the internal auditor and the impact this reliance has on budgeted audit hours. Prior literature suggests that internal control deficiencies also have an impact on external auditor reliance and the audit budget. The reliance decision of an external auditor has important economic consequences and implications for efficiency and effectiveness of the overall audit. In recent years, the PCAOB has encouraged greater such reliance to improve audit efficiency. An experiment is conducted with 87 experienced external auditors to investigate the theorized effects. Using a 2 × 2 between-subjects factorial design, the frequency of the internal audit (traditional versus continuous audit) and prior year material weakness (absent versus present) are manipulated. Consistent with predictions, we find that auditors are willing to rely more on internal audit work in a continuous audit environment than in a traditional environment, and this effect is magnified when the prior year audit report on the effectiveness of internal controls indicates that controls are working properly. The presence of a material weakness, however, negatively impacts judgments on the budget for the valuation of a complex account. In addition, both material weakness and continuous audit have an impact on the overall audit budget, which is reduced only when the company has no prior year material weakness and a functioning continuous audit module is put in place. The results show that auditors increase budgeted hours for the engagement at a higher rate when the client uses traditional internal audit procedures.
机译：为了响应对风险管理和控制系统有效性的及时和持续保证的不断增长的需求，公司正在通过实施连续审核模块来朝着更加自动化的控制环境迈进。本研究的目的是当内部审计师采用先进的审计技术时，评估外部审计师对内部审计工作的依赖性，以及这种依赖性对预算审计时间的影响。先前的文献表明，内部控制的缺陷也会对外部审计师的依赖和审计预算产生影响。外部审计师的信任决定具有重要的经济影响，并且对整体审计的效率和效力具有影响。近年来，PCAOB鼓励更大程度地依靠这种方式来提高审计效率。对87位经验丰富的外部审计师进行了一项实验，以研究理论上的影响。使用2×2受试者间析因设计，可以控制内部审核的频率（传统审核与连续审核）和上一年的材料缺陷（不存在或存在）。与预测一致，我们发现审计师在连续审计环境中比在传统环境中更愿意依赖内部审计工作，并且当上一年内部控制有效性的审计报告表明控制措施正在发挥作用时，这种影响就被放大了。正确地。但是，存在实质性缺陷会严重影响预算对复杂账户估值的判断。此外，实质性缺陷和持续审计都会对总体审计预算产生影响，只有当公司没有上一年度的实质性缺陷并且已建立有效的持续审计模块时，这种影响才会减少。结果表明，当客户使用传统的内部审计程序时，审计师会以更高的比率增加预算工作时间。

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