An investigation of factors influencing the use of computer-related audit procedures

Diane Janvrin, James Bierstaker, David Lowe

Research output: Contribution to journalArticle

42 Scopus citations

Abstract

We provide data on the extent to which computer-related audit procedures are used and whether two factors, control risk assessment and audit firm size, influence computer-related audit procedures use. We used a field-based questionnaire to collect data from 181 auditors representing Big 4, national, regional, and local firms. Results indicate that computer-related audit procedures are generally used when obtaining an understanding of the client system and business processes and testing computer controls. Furthermore, 42.9 percent of participants indicate that they relied on internal controls; however, this percentage increases significantly for auditors at Big 4 firms. Finally, our results raise questions for future research regarding computer-related audit procedure use.

Original languageEnglish (US)
Pages (from-to)97-118
Number of pages22
JournalJournal of Information Systems
Volume23
Issue number1
DOIs
StatePublished - Dec 1 2009

Keywords

  • Computer-related audit procedures
  • Control risk assessment
  • Firm size
  • IT specialists

ASJC Scopus subject areas

  • Management Information Systems
  • Software
  • Information Systems
  • Accounting
  • Human-Computer Interaction
  • Information Systems and Management
  • Management of Technology and Innovation

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