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 journalArticle

8 Citations (Scopus)

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 1987

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Analysts
Auditors
Evaluation
Internal control
System development
Development process

Keywords

  • EDP audit
  • Internal control evaluation
  • Internal controls

ASJC Scopus subject areas

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

Cite this

A comparison of judgement, skills, and prompting effects between auditors and systems analysts. / Grabski, Severin V.; Reneau, J. Hal; West, Stephen.

In: MIS Quarterly: Management Information Systems, Vol. 11, No. 2, 06.1987, p. 151-161.

Research output: Contribution to journalArticle

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