An Audit Database

Abstract

Developing new tools for improving the quality and efficiency of the audit work should be a central part of all internal audit departments. If efficiency is to be realised, the role of technology in the audit function needs to grow. The audit database has been developed over two to three years and has so far proved to be a practical tool for the whole department.

Citation

Fjerdingen, K. (1990), "An Audit Database", Managerial Auditing Journal, Vol. 5 No. 1. https://doi.org/10.1108/EUM0000000001763