1989 Fiscal Year Final Research Report Summary
A Study on the Practical and Applied System of Statistical Method in Financial Auditing
| Project/Area Number |
62530081
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
商学・経営学
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| Research Institution | Kobe University |
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Principal Investigator |
MORI Minoru Business Administration, Kobe University Professor, 経営学部, 教授 (70035913)
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| Co-Investigator(Kenkyū-buntansha) |
NAITO Fumio Business Administration, Kobe University Assistant Professor, 経営学部, 講師 (80188862)
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| Project Period (FY) |
1987 – 1989
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| Keywords | Financial Auditing / EDP Auditing / Expert System / Evaluation of Internal Control / Materiality / Analytical Review / Computer System / Management Strategy |
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| Research Abstract |
1. Aims of this study (1) A Research on the practical Application of statistical method in financial auditing. (2) A verification on effectiveness of auditing system with a computer by statistical method available for all auditing affairs.
2. Four main programs (1) A Theoretical research on the application of statistical method to financial. auditing (2) Investigation of computer system on applicable area (3) A research on possibility of a new auditing technique in inapplicable area. (4) A study on what audit report as information media should be.
About researches on (1), (3), and (4), our aims were achieved. In the case of (2), we had not established system available for all financial affairs yet. We had gotten only one part of our aim, "Computer Assisted Analytical Review System". It is generally said that realization of this research is difficult because of multiplicity of auditing. In order to achieve our aim, it requires further research, much more time, and high expert knowledge of computer. Our result will be a step to the area which nobody had investigated, and will be useful for future study.
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