RL Onions
Auditing in United Kingdom (UK) small and medium enterprises (SMEs)
Onions, RL
Authors
Contributors
G Cooper
Supervisor
Abstract
The research questions are:
1. Do most SMEs receive limited systems auditing attention?
2. Do auditors pay inadequate attention to aspects of Information
Technology and Security?
3. Is unreported fraud widespread within SMEs and is it growing?
4. Are Directors keenly interested in reducing fraud if they can?
5. SMEs might favour an alternative, low cost, automated auditing process?
The thesis begins with a comprehensive literature review including juridical issues, a
brief history of auditing, and legal standards. There is a review of auditing standards
and issues in Information Systems and an examination of fraud and its effects on
business. Computer Assisted Audit Tools are examined and the use of technology to
assist auditors is reviewed. There is a wide-ranging review of reported fraud and a
discussion about new technologies in Continuous Auditing and Expert Systems.
A research questionnaire with 147 questions was sent, with Department of Trade
assistance, to 2000 SMEs and the research findings are analysed and related to the
thesis hypotheses. The results are then extrapolated across the UK base of nearly 3.8
million SMEs.
The perceived way forward in auditing using new technologies is examined and new
paradigms are suggested. There is a contribution towards these new systems in the form
of an Extensible Continuous Auditing Language (XCAL) which enables experts
systems to recognise generic transactions in ERP and accounting systems. A case study
of a large fraud and some smaller crimes looks at the way they could have been
pinpointed as they were being perpetrated instead of months later and there is a review
of future research into transaction patterns in auditing and their incorporation into
future electronic auditing systems.
Citation
Onions, R. Auditing in United Kingdom (UK) small and medium enterprises (SMEs). (Thesis). Salford : University of Salford
Thesis Type | Thesis |
---|---|
Deposit Date | Oct 3, 2012 |
Award Date | Jan 1, 2006 |
This file is under embargo due to copyright reasons.
Contact Library-ThesesRequest@salford.ac.uk to request a copy for personal use.
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