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 language | English (US) |
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Pages (from-to) | 97-118 |
Number of pages | 22 |
Journal | Journal of Information Systems |
Volume | 23 |
Issue number | 1 |
DOIs | |
State | Published - 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