Preliminary control risk assessments by computer audit specialists and non-specialists

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dc.contributor.authorNarasimhan, Rameshen
dc.contributor.committeechairLeininger, Wayne E.en
dc.contributor.committeememberKubin, Konrad W.en
dc.contributor.committeememberO'Neil, Cherie J.en
dc.contributor.committeememberYardley, James A.en
dc.contributor.committeememberSmith, Eric P.en
dc.contributor.departmentBusiness (Accounting)en
dc.date.accessioned2014-08-13T14:38:39Zen
dc.date.available2014-08-13T14:38:39Zen
dc.date.issued1987en
dc.description.abstractAuditors are encountering more and more computerized accounting applications as the pervasiveness of computing technology increases in business. Auditors, therefore, need to adapt their audit approaches in the face of the changes caused by the new technology. The AICPA has addressed the issue by requiring auditors to consider the nature of the data processing system ln their client environments when planning the audits. Specialists, if necessary, are recommended to be brought in as part of the audit team in audits involving computerized accounting applications. The implicit assumption behind this is that the specialists would make “better” judgments in auditing computerized systems than non-specialists. A need was seen to compare the judgments of specialists and non-specialists in evaluating controls in a simple computerized environment. The results indicate that while both specialists and non-specialists have a high degree of consensus, a significant difference existed between the two groups of auditors. Both groups of auditors exhibited high reliability and self-insights. Experienced non-specialists had lower consensus than specialists while inexperienced non-specialists had lower reliability than specialists. Firm affiliation effects were noted for the non-specialists in their consensus scores. Unlike previous studies, segregation of duties cue did not account for a majority of the variance In judgments. This cue was considered important only by the experienced non-specialists. A need was seen for further research into how the difference ln consensus affects subsequent audit program planning.en
dc.description.adminincomplete_metadataen
dc.description.degreePh. D.en
dc.format.extentxiv, 250 leavesen
dc.format.mimetypeapplication/pdfen
dc.identifier.urihttp://hdl.handle.net/10919/49868en
dc.publisherVirginia Polytechnic Institute and State Universityen
dc.relation.isformatofOCLC# 17666229en
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subject.lccLD5655.V856 1987.N375en
dc.subject.lcshComputers -- Accountingen
dc.subject.lcshAuditing -- Data processingen
dc.titlePreliminary control risk assessments by computer audit specialists and non-specialistsen
dc.typeDissertationen
dc.type.dcmitypeTexten
thesis.degree.disciplineBusiness (Accounting)en
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.leveldoctoralen
thesis.degree.namePh. D.en

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