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The Effects Of Emerging Technologies On Data In Auditing, Matthew C. Oldhouser

Senior Theses

In this paper, I examine the current status of the uses and implementation of technology in the external auditing profession. For purposes of this paper, an auditor refers to a Certified Public Accountant working at a large (national and international) accounting firm. Internal auditors, those that work either internally for the client or are hired on a consulting basis by the client, are mentioned specifically when I am trying to highlight their differing approaches and practice. In addition to surveying the current status of business technology, I investigate the drivers of the present state, and try to predict what will …