(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Audit and Assurance, Information Technology

IT as a key audit matter

By Karlien Dempsey and Ben Marx Information technology is an integral component of most organisations’ business operations, with individuals and societies placing ever-increased reliance thereon. IT brings with it significant benefits but also significant risks which impact directly on how entities conduct business . The rapid evolution of the IT landscape, coupled with the Fourth… Read More IT as a key audit matter

(c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Information Technology

Solve problems with linear programming and Excel

By Clarence Goh, Ph.D. Management accountants tasked with figuring out the way to make the most of limited resources can employ a form of mathematical optimisation to determine the best approach. A management accountant’s knowledge of relevant revenues and costs is important for many decisions, among them capital budgeting, outsourcing, special orders, product mix, and the… Read More Solve problems with linear programming and Excel

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Fintech, Information Technology

At the crossroads of technology and integrity

The World Congress of Accountants, the largest worldwide get-together of accounting professionals held every four years, tackled some of the biggest challenges facing the sector as well as charted a more digital future. George W. Russell joined the four-day meeting of thought leaders, industry veterans and future high performers in Sydney. By George W. Russell… Read More At the crossroads of technology and integrity

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Fintech, Information Technology

AI on the rise

Liana Cafolla attends Asia’s largest technology conference, RISE, and finds out how artificial intelligence and robotics are changing the way companies do business, and changing the world. From how we meet potential partners and use language to how we soothe newborns and get movie recommendations, artificial intelligence (AI) permeates every corner of life. In the… Read More AI on the rise

(c) Institute of Chartered Accountants in England and Wales. Contact ICAEW for permission to reproduce this article., Information Technology

Cyber security: coping with increasing complexity

Complex legacy it environments hinder good cyber security Many large organisations struggle with complex legacy IT environments made up of fragmented, non-standard systems that often need to be supported by information held in spreadsheets. These complex IT environments are typically the result of many years of business and IT decisions, and one of the unintended… Read More Cyber security: coping with increasing complexity

(c) Chartered Accountants Australia and New Zealand. Contact Chartered Accountants Australia and New Zealand for permission to reproduce this article., Fintech, Information Technology

New accounting software heads to the cloud

By Sholto Macpherson Cloud computing looks likely to trigger a generational shift in practice software. For a textbook example of technological disruption, look no further than accounting software. In the early 2000s, MYOB and Reckon had comfortably divided the world of business accounting software between them. They had largely done the same for practice software… Read More New accounting software heads to the cloud