Measuring the status of audit documentation indicators by using Internet-based technologies

Abstract

Currently, the lack of a comprehensive model regarding the use of Internet-based technologies in the formation of auditors' work is clearly felt. In fact, the main problem of this research is the necessity of an all-round look at the potential applications of Internet-based technologies on the formation of auditors' work; Because in most of the previous researches, it has only been proved that digital technologies have a positive effect on audit performance, and issues such as background factors, intervening factors, and strategies necessary for implementing digital technologies in the field of auditing have received less attention. The purpose of the current research is to measure the status of audit documentation indicators using Internet-based technologies. The current research is descriptive-analytical in terms of method and practical in terms of purpose. Fuzzy Dimetal and Fuzzy ANP techniques have been used for data analysis. The results obtained from Dimetal Fazi have shown that the influence of the index of "organizational factors" on audit documentation using Internet-based technologies is more than other indicators and the index of "management factors" is the next priority. . Also, the effectiveness of the "regulatory factors and technology" index is more than other indices. Also, the results of fuzzy ANP have shown that the index of organizational factors is in the first priority, the index of long-term relationships is in the second priority, and the rest of the indicators are in the third priority.