Modern audit systems that make extensive use of computers to render audits largely paperless, including the related working papers and documentation, should contain in-built controls and safeguards. In such systems all or most stages of the audit could be processed and stored in electronic format. An automated quality control system should incorporate a strictly defined set of authorisation and approved criteria, as well as features that ensure that standard documents and checklists (which may be electronically readily available to all team members) are used and compiled in all cases. With such systems some parts of.
