Challenges Obtaining Audit Evidence

18 Pages Posted: 16 Apr 2010

Date Written: February 28, 2010


This paper discusses the problems associated with the collection of audit evidence in an Information Technology (IT) environment. There has been a profound shift regarding the nature of audit evidence; more than 90% of the documents are now digital. A study was conducted years ago which showed that 80% of audits failed due to poor audit evidence ( Beasley, Carcello, & Hermanson, 2001). With the new age of computers, what’s the chance the percentage is even higher now?

Keywords: audit, evidence, SAS, risks, CAAT, information technology

JEL Classification: M49

Suggested Citation

Marris, Deana, Challenges Obtaining Audit Evidence (February 28, 2010). Available at SSRN: or

Deana Marris (Contact Author)

Texas Woman's University ( email )

304 Administration Drive
Denton, TX 76204
United States

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