Tag: GIS

Emerging technology has revolutionized the world, and has become a preferred ally for auditors, as its use can significantly help in improving the efficiency and effectiveness of their work. Governments and public sector organizations worldwide are embracing innovative technologies to modernize their auditing practices. These technologies include blockchain, artificial intelligence (AI), data analytics, etc. 

With the spread of Information Technology (IT) in government activities, Supreme Audit Institutions (SAIs) have been increasingly implementing Computer Assisted Auditing Techniques (CAATs). Among the CAATs, Geographic Information System (GIS), which can depict, overlay and analyze geospatial information based on location, can be of value for every step of audit. The GIS can efficiently depict and analyze attribute data, as well as…