How do I become an information systems auditor?
Answers from top 8 papers
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| Papers (8) | Insight |
|---|---|
| The study complements existing work by showing how individual auditor characteristics (experience and gender) at the junior levels may impact AQ in practice | |
7 Citations | The analysis reveals the issues underpinning the Auditor- General’s role, including poor financial accounting systems, weak internal/procedural controls and inadequate administrative/clerical recording systems. |
10 Mar 2016 11 Citations | This study illustrates how diverse information aspects that are required for process audits can be provided to the auditor by using different process model types that relate to different representation layers. |
28 Citations | Taken together, our findings provide new evidence on how audit and auditor characteristics impact audit performance, and new insight into how task complexity and auditor experience separately and jointly moderate the impact of auditor effort on performance. |
| More generally, this study highlights that to understand how technology impacts auditor behavior, it is important to examine the technology’s design and deployment. | |
13 Citations | The limited nature of the auditor’s attestation role and the reach of regulators, especially in the course of regulatory investigations, boost the availability of such separable information in auditor–client relationships. |
11 Citations | Consistent with hypotheses, both auditor AIS expertise and CAS competence significantly affected auditor risk assessments in a complex AIS setting. |
31 Citations | The findings provide an external perspective on weaknesses in auditors' control systems and suggest that game playing occurs between auditee and auditor staff in coping with conflicts that arise during audit fieldwork. |
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