The results from a survey of professional auditors reveal significant positive relations between the overall level of effective IT governance and three IT governance mechanisms: IT steering committees, senior management involvement in IT, and corporate performance measurement systems. Volume 17 , Issue 1. The full text of this article hosted at iucr. If you do not receive an email within 10 minutes, your email address may not be registered, and you may need to create a new Wiley Online Library account.
Information technology auditing research paper
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- Determinants of Effective Information Technology Governance.
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Tools Request permission Export citation Add to favorites Track citation. Share Give access Share full text access. Share full text access. Please review our Terms and Conditions of Use and check box below to share full-text version of article. Abstract This study examines relations between the overall level of effective information technology IT governance and five commonly advocated individual mechanisms of IT governance.
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Citing Literature. Volume 17 , Issue 1 March Pages The results of the study are consistent with Hermanson et al. Less attention has been directed to system development and acquisition activities. The IA's performance of IT evaluations is associated with several factors including: the audit objectives, industry type, the number of IT audit specialists on the internal audit staff, and the existence of new CIS.
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From a practical standpoint, managers, IA, IT auditors, and practitioners alike stand to gain from the findings of this study. The findings of this study have important implications for managers and IA, enabling them to better understand and evaluate their computerized accounting systems.
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Abstract Purpose — The purpose of this paper is to investigate empirically the impact of emerging information technology IT on internal auditors' IA activities, and to examine whether the IT evaluations performed in Saudi organizations vary, based on evaluation objectives and organizational characteristics. Findings — The results of the study reveal that IA need to enhance their knowledge and skills of computerized information systems CIS for the purpose of planning, directing, supervising and reviewing the work performed.
drainbalance.club/180.php Practical implications — From a practical standpoint, managers, IA, IT auditors, and practitioners alike stand to gain from the findings of this study.