A comparison of judgement, skills, and prompting effects between auditors and systems analysts

Severin V. Grabski, J. Hal Reneau, Stephen West

Research output: Contribution to journalReview article

8 Scopus citations

Abstract

Arguments have been made supporting internal auditor involvement in the systems development process - arguments based primarily on the differential skills that auditors are thought to possess in the evaluation of internal controls. This study investigates whether internal auditors possess such skills. A second objective is to investigate the impact of recall versus recognition in the identification of control weaknesses and control measures. Two major findings are reported. First, no consistent between group differences in different aspects of internal control evaluation were found. Second, a significant prompting effect was shown across all three respondent groups.

Original languageEnglish (US)
Pages (from-to)151-161
Number of pages11
JournalMIS Quarterly: Management Information Systems
Volume11
Issue number2
StatePublished - Jun 1 1987

Keywords

  • EDP audit
  • Internal control evaluation
  • Internal controls

ASJC Scopus subject areas

  • Management Information Systems
  • Information Systems
  • Computer Science Applications
  • Information Systems and Management

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