Auditability as a Design Problem

摘要: Technical developments have always played an important role in the history of accounting and auditing practice. The Smart Computing Age urges us to rethink way auditability organizations is designed effective efficient way. goal this conceptual paper define on a general level frame it as design problem. It particularly addresses what considered key concern auditing: What should be ramification missing or weak completeness controls external audit financial statements? introduces framework that builds Dutch tradition but novel proven approach summarized formalized Five Cycle model. makes argument for auditor gives directions how can filled in, making optimal use new technological possibilities.