Chen Y. and R. Leith, An Analysis of the Relative Power Characteristics of Analytical Procedures, Auditing: A Journal of Practice & Theory, Fall 1999, pp. 35-69.
PWC, 2012. Data Analytics How Data Analytics Can Help Internal Audit Better Understand Risk. Available at: https://www.pwc.com/en_US/us/industry/utilities/ publications/assets/pwc-utility-company-internal-audit-data-analytics.pdf.
Tawei Wang, Robert Cuthbertson; Eight Issues on Audit Data Analytics We Would Like Researched. Journal of Information Systems 1 March 2015; 29 (1): 155–162. doi: https://doi.org/10.2308/isys-50955.
Cao, M., Chychyla, R., Stewart, T., 2015. Big data analytics in financial statement audits. Account. Horiz. 29 (2), 423–429.
Rahimian, Nizamuddin (2007). Government audit and its types. Journal of Auditing Knowledge. No. 27.
American Institute of Certified Public Accountants (AICPA), 2015. Audit Analytics and Continuous Audit: Looking Toward the Future. Available at: https://www. aicpa.org/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/auditanalytics_lookingtowardfuture.pdf.
KPMG, 2012. Leveraging Data Analytics and Continuous Auditing Processes for Improved Audit Planning, Effectiveness and Efficiency. Available at: http://www. kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Documents/data-analytics-continuous-auditing.pdf.
Araj, F.G., 2015. Responding to Fraud Risk. The Institute of Internal Auditors Research Foundation (IIARF), Altamonte Springs, FL. http://dx.doi.org/10.1126/science. 1137840.
Carcello, J.V., Eulerich, M., Masli, A., Wood, D.A., 2017. Do Internal Audits Reduce Operating, Financial Reporting, and Compliance Risk?.
Deloitte, 2016. Internal Audit Analytics: The Journey to 2020, Audit Transformation Through Innovation and Technology. Available at: https://www2.deloitte.com/ content/dam/Deloitte/us/Documents/risk/us-risk-internal-audit-analytics-pov.pdf.
Thiprungsri, S., Vasarhelyi, M.A., 2011. Cluster analysis for anomaly detection in accounting data: an audit approach. Int. J. Digit. Account. Res. 11.
Kim, Y., Vasarhelyi, M.A., 2012. A model to detect potentially fraudulent/abnormal wires of an insurance company: an unsupervised rule-based approach. J. Emerging Technol. Account. 9 (1), 95–110.
Jans, M., Alles, M., Vasarhelyi, M., 2014. A field study on the use of process mining of event logs as an analytical procedure in auditing. Account. Rev. 89 (5), 1751–1773.
Teammate, 2012. Enhancing Audit Technology Effectiveness-Key Insights From TeamMate's 2014 Global Technology Survey. Available at: https://www. teammatesolutions.com/WorkArea/DownloadAsset.aspx?id=10737419044.
AuditNet, 2012. Survey of More Than 1,500 Auditors Concludes That Audit Professionals Are Not Maximizing Use of Available Audit Technology. Available at: http:// www.auditnet.org/publications/auditnet-news-november-2012/auditnet-2012-state-of-technology-use-by-auditors-survey-of-more-than-1500-auditorsconcludes-that-audit-professionals-are-not-maximizing-use-of-available-audit-technology.
Braun, R.L., Davis, H.E., 2003. Computer-assisted audit tools and techniques: analysis and perspectives. Manag. Audit. J. 18 (9), 725–731.
Bierstaker, J., Janvrin, D., Lowe, D.J., 2014. What factors influence auditors' use of computer-assisted audit techniques? Adv. Account. 30, 67–74.
Mahzan, N., Lymer, A., 2014. Examining the adoption of computer-assisted audit tools and techniques: cases of generalized audit software use by internal auditors. Manag. Audit. J. 29 (4), 327–349.
Lin, C.H., Shih, H.Y., Sher, P.J., 2007. Integrating technology readiness into technology acceptance: the TRAM model. Psychol. Mark. 24, 641–657.
Cohen, A., Sayag, G., 2010. The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Aust. Account. Rev. 20 (3), 296–307.
IIA,2017. International Standards for the Professional Practice of Internal Auditing (Standards). The Institute of Internl Auditors (1220.A2).
Sun, H., 2012. Understanding user revisions when using information system features: adaptive system use and triggers. Manag. Inf. Syst. Q. 36 (2), 453–478.
Jasperson, J.S., Carter, P.E., Zmud, R.W., 2005. A comprehensive conceptualization of post-adoptive behaviors associated with information technology enabled work systems. MIS Q. 29 (3), 525–557.
Hiltz, S.R., Turoff, M., 1981. The evolution of user behavior in a computerized conferencing system. Commun. ACM 24 (11), 739–751.
Compeau, D.R., Higgins, C.A., 1995. Application of social cognitive theory to training for computer skills. Inf. Syst. Res. 6 (2), 118–143.
Ndubisi, N.O., Gupta, O.K., Massoud, S., 2003. Organizational learning and vendor support quality by the usage of application software packages: a study of Asian entrepreneurs. J. Syst. Sci. Syst. Eng. 12 (3), 314–331.
Sarens G. & I. Beelde, De 2006. "Interaction between internal auditors and the audit committee: An analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/357, Ghent University, Faculty of Economics and Business Administration.
Moghaddam maenavi, Amir Hadi (2016). The future of auditing is the use of advanced analysis tools. Auditor's Journal.
Ahmad Khodami, P., & Muslim Saeedi, G. (2011). Investigating the effect of analytical methods results on auditors' efforts in auditing accounting estimates. Accounting and Auditing Research, 2011 (10). Retrieved from http://ensani.ir/en/article/227133.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.
Submission of the manuscript represents that the manuscript has not been published previously and is not considered for publication elsewhere.