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Assessment of the economical effectiveness of applying auditing software

Author

Listed:
  • Krassimira Gospodinova

    (Varna University of Economics)

Abstract

The purpose of the present article is to propose a methodology for assessing economic efficiency before and after the implementation of auditing software in order to facilitate the process of choosing the most suitable specialized software application in the activity of auditors. The specificity in assessing the indicator is the use of projected economic efficiency, based on the potential revenues and the potential costs of introducing auditing software. In its applicability it is necessary to make an estimation of the possible saved hours, which will be used for taking on new commitments. In the article there is presented an actual example of the proposed methodology.

Suggested Citation

  • Krassimira Gospodinova, 2015. "Assessment of the economical effectiveness of applying auditing software," Business & Management Compass, University of Economics Varna, issue 1, pages 53-61.
    • Handle: RePEc:vrn:journl:y:2015:i:1:p:53-61
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    More about this item

    Keywords

    auditing software; methodology; assessment; economic efficiency;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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