A big 4 firm's use of information technology to control the audit process: How an audit support system is changing auditor behavior

Abstract

This study investigates auditors' reactions to a new audit support system that was designed by a Big 4 firm as a response to a stricter regulatory regime. The system's features guide audit teams to comply with the firm's methodology and auditing standards. Understanding auditors' reactions is important because they influence the effectiveness of the system as a control. Our analysis of internal documents from the firm and interviews we conducted with auditors identifies that, although many of the system's features could have been used as a coercive control, this was not the case. The auditors viewed the system positively and reported that it enables the effective delivery of audit engagement..