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- Title
DIGITAL AUDITING: Modernizing the Government Financial Statement Audit Approach.
- Authors
Lewis, Andrew C.; Neiberline, Corbin; Steinhoff, Jeffrey C.
- Abstract
We are in a 'wired world' with information available 24/7. Governments have invested heavily in modern financial and business systems. Auditors are now discovering ways to change the face of financial statement auditing by leveraging these modern systems. This article explores why digital auditing is right around the corner.
- Subjects
UNITED States; ACCOUNTING; AUDITING standards; COMPUTERIZED auditing; ELECTRONIC filing of financial statements; INTEGRATED reporting (Corporation reports); FINANCIAL statements; FINANCIAL performance
- Publication
Journal of Government Financial Management, 2014, Vol 63, Issue 1, p32
- ISSN
1533-1385
- Publication type
Article