Electronic Audit Boosts Auditor Performance in Financial Reporting Audit Process.
The study looked at how using electronic audit tools and following international auditing standards affects the performance of auditors during financial reporting audits. The researchers surveyed 40 auditors in Jakarta who used electronic audit tools and found that implementing these tools and standards significantly improved auditor performance. Electronic audit tools helped auditors assess risks, respond to audit risks, identify segregation of duties risks, and follow international auditing standards during financial reporting audits.