Roger Debreceny

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Computer Assisted Audit Techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and(More)
Financial and management accounting relies not only on traditional computerized accounting information systems but also on many application systems that feed data to the entries that make up the financial accounting systems. The importance of IT has been recognized by auditing standards setters. In response, a variety of organizations have developed control(More)
This paper discusses the development and use of an audiographics program, Electronic Classroom®, at all levels of Australian education and analyses the manner in which the rapid improvements in computing performance have allowed the technology to meet the needs of users from new areas of the curriculum; illustrates the usage of the product in a variety of(More)
Web-based financial reporting varies widely. Our research had three objectives: (1) identify design attributes for Web-based financial reporting; (2) rank those attributes; and (3) pilot test the Web as a survey tool. Sixty-one attributes were developed from prior studies. The subjects were the subscribers of the “Double Entries” email newsletter. In terms(More)
Fraud detection has become a critical component of financial audits and audit standards have heightened emphasis on journal entries as part of fraud detection. This paper canvasses perspectives on applying data mining techniques to journal entries. In the past, the impediment to researching journal entry data mining is getting access to journal entry data(More)
World Wide Web (WWW) “home pages” are now ubiquitous for universities around the world. A university home page is the first place that many stakeholders will visit for research on the university or for information on a variety of topics. It was hypothesised that the size and nature of universities and their investment in the staffing of WWW sites will(More)