Internal audit

Big Data Analytics and Other Emerging Technologies: The Impact on the Australian Audit and Assurance Profession

Michael Kend, Lan Anh Nguyen

Citations: 155 • 2020

Intelligent Process Automation in Audit

Chanyuan Zhang

Citations: 147 • 2019

Experimental evidence of differential auditor pricing and reporting strategies.

Michael Calegari, Jeffrey W. Schatzberg, Galen R. Sevcik

Citations: 51 • 1998

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China

Md Jahidur Rahman, Ao Ziru

Citations: 38 • 2022

Attended Process Automation in Audit: A Framework and A Demonstration

Chanyuan Zhang, Chanta Thomas, Miklos A. Vasarhelyi

Citations: 36 • 2021

Challenges of using digital technologies in audit

Bojana Vuković, Teodora Tica, Dejan Jakšić

Citations: 28 • 2023

Robotic Process Automation for the Extraction of Audit Information: A Use Case

J Stein Bellinga, Tjibbe Bosman, S. Hocuk, Wim H. P. Janssen, Alaa Khzam

Citations: 17 • 2021

Impact of artificial intelligence using the robotic process automation system on the efficiency of internal audit operations at Jordanian commercial banks

Abdalla Alassuli

Citations: 16 • 2025

Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)

Marc Eulerich, Nathan Waddoups, Martin Wagener, David A. Wood

Citations: 12 • 2024

Wealthy Watches Inc.: The Substantive Testing of Accounts Receivable in the Evolving Audit Environment

Lindsay M. Andiola, Denise Hanes Downey, Christine E. Earley, Devon Jefferson

Citations: 9 • 2021

The Effects of Digitalization on Auditing - A Study Investigating the Benefits and Challenges of Digitalization on the Audit Profession

Aytan Babayeva, Napoleon-Dimitrios Manousaridis

Citations: 9 • 2020

THE GLOBAL INTERNAL AUDIT STANDARDS – OLD WINE IN NEW BOTTLES?

Rainer Lenz, David J. O’Regan

Citations: 7 • 2024

Exploring the internal audit of public procurement governance: a systematic literature review

Yesika Yanuarisa, Gugus Irianto, Ali Djamhuri, Mohamad Khoiru Rusydi

Citations: 7 • 2025

Analyzing the role of digitalization and its impact on auditing

Fathimunisa Begam Afsar Hanfy, Abdullah A. Alakkas, Hamad Alhumoudi

Citations: 7 • 2024

Robotic Process Automation in Audit 4.0

Bambang Leo Handoko, Ang Swat Lin Lindawati, Mazlina Mustapha

Citations: 7 • 2021

Innovative practices: assessing the impact of robotic process automation adoption on internal audit efficiency in KSA

Zaid Jaradat, Ahmad AL-Hawamleh, Mohannad Obeid Al Shbail, Allam Hamdan

Citations: 6 • 2025

Robotic Internal Audit – Control Methods in the Selected Company

Marcela Hradecká

Citations: 6 • 2019

Data Science and External Audit

Ahmad Faisal Hayek

Citations: 6 • 2022

Three essays on audit innovation: using social media information and disruptive technologies to enhance audit quality

Andrea Rozario

Citations: 6 • 2019

An Empirical Study on the Impacts of the Fourth Industrial Revolution Technologies on Internal Audit in Jordanian Banks

Citations: 5 • 2023