影响IT审计质量的因素:探索性研究

Eu-Gene Siew, P. H. Yeow, T. C. Ling, Nicholas Grigoriou
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引用次数: 2

摘要

Pathak(2005)将信息技术审计定义为“收集和评估证据以确定信息系统是否保护资产、保持数据完整性、有效地消耗资源和有效地实现组织目标的过程。”在马来西亚,根据Mahzan和Veerankutty(2011), 16%的审计公司提供IT审计保证服务。随着IT审计继续受到会计专业和审计标准的重视,IT审计的趋势可能会增加。例如,国际审计标准(ISA 315)要求审计员在评估客户的控制环境时检查和确定IT程序、过程和控制。摘要
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Factors affecting IT audit quality: an exploratory study
An information technology audit is defined by Pathak (2005) as “the process of collecting and evaluating evidence to determine whether an information system safeguards assets, maintains data integrity, consumes resources efficiently, and achieves organisational goals effectively.” In Malaysia, according to Mahzan and Veerankutty (2011) 16% of audit firms perform IT audit assurance services. This trend towards IT audit is likely to increase as IT audit continues to be stressed by the accounting profession and the auditing standards. For example, International Standards of Auditing (ISA 315) requires auditors to examine and ascertain the IT procedures, processes, and controls when assessing the client’s controls environment. Abstract
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