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Permanent URI for this collectionhttp://acikerisim.bau.edu.tr:4000/handle/123456789/160

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    Measuring the audit software usability in the audit sector by SUMI Method
    (Bahçeşehir Üniversitesi Fen Bilimleri Enstitüsü, 2013-06) Arslan, Barış; Karahoca, Adem
    Computer assisted audit tools are important for today’s audit industry. In today’s global and competitive business environment business is often vulnerable to fraud. Identification of fraud from the financials is a hard process. Audit firms need a tool which helps them to identify fraud and find better audit evidence. Computer assisted audit tools software are the programs which help auditors during the audit process. An important factor of this audit software is its usability. In this study, the Big Four audit firms, PriceWaterhouseCoopers, Ernst & Young, Deloitte Touche Tohmatsu and KPMG’s audit software, are investigated from the point of view of their usability, and an attempt is made to measure the usability of the Big Four audit firms’ main audit software.