Results 321 to 330 of about 1,839,744 (376)

Cybersecurity Breaches and the Role of Information Technology Governance in Audit Committee Charters

The Journal of Information Systems, 2020
Cybersecurity is a serious and growing risk for organizations. Firms with board of director involvement in information technology governance (ITG) may be better equipped to deal with this risk.
Nancy K. Lankton, J. Price, M. Karim
semanticscholar   +1 more source

Audit, Nonaudit, and Information Technology Fees: Some Empirical Evidence

Accounting and the Public Interest, 2001
This study examines the purchase of nonaudit services by SEC audit clients. Effective February 5, 2001, the SEC has required the disclosure and description of audit, nonaudit, and information technology fees paid to the incumbent auditor. The SEC enacted this rule due to concerns about auditor independence.
Lawrence J. Abbott, Susan Parker, Gary F. Peters, Dasaratha V. Rama   +3 more
openaire   +1 more source

An INFORMATION TECHNOLOGY GOVERNANCE AUDIT PLANNING CALIBRATION LABORATORY USING COBIT 2019

JURNAL FASILKOM, 2020
As a calibration laboratory that has been accredited by the KAN Institute, BSML Regional II is obliged to implement a quality system. In response to the demands of information technology developments, KAN calls on calibration laboratory organizations to ...
A. Wijaya
semanticscholar   +1 more source

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

Accounting Review, 2019
We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatement, a reduction in the likelihood of information ...
Musaib Ashraf, Paul N. Michas, Dan Russomanno   +2 more
semanticscholar   +1 more source

Assessment of the Competencies and Professional Skills of an Auditor in the Digital Environment: the Most Signifi cant Aspects of the Use of Information Technology in Audit

, 2020
Th e article discusses the methodological approaches to assessing the competencies and professional skills of an auditor in the digital environment, which are applied at the second stage of the new qualifi cation exam for auditors, which came into eff ...
N. Kazakova, N. Brovkina
semanticscholar   +1 more source

The Information Technology Audit

2014
As a critical component in almost every organization, Information Technology may provide services that allow the organization to function and in many cases allow the organization to achieve a competitive advantage. As technology costs and functionality rise, many organizations risk losing the perspective needed to ensure that their investment in ...
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Audit quality of outsourced information technology controls

Managerial Auditing Journal, 2014
Purpose – This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach – Factor analysis, ordinary least squares (OLS ...
Mazza Tatiana, Azzali Stefano, Fornaciari Luca   +2 more
openaire   +2 more sources

Admission of Information Technology in External Audit Profession: Impact of Organizational, Social and Individual Factors

International Conference on Information Management and Technology, 2019
Our research aims to test the variables which impact the acceptance of external auditors on using information technology in assisting their daily audit work. This research uses a technology acceptance model approach that is expanded with the influence of
B. L. Handoko, Meiryani, Sasya Sabrina, Nada Ayuanda   +3 more
semanticscholar   +1 more source

Auditing of Information Technology Controls in Outsourcing

2014
The paper analyzes the level of Information Technology (IT) and the quality of IT Controls (ITC) in outsourcing. We collected data through a questionnaire sent to a sample of Italian listed companies and performed robustness tests. Our results show that in Italy: (1) IT in outsourcing is widespread; (2) ITC in outsourcing complies with USA frameworks ...
Mazza Tatiana, Azzali Stefano, Fornaciari Luca   +2 more
openaire   +2 more sources

Reflections of Developments in Information Technologies to Internal Audit: Blockchain Technology and Continuous Auditing

2021
In recent years, several revolutionary developments related to information and communication technologies have been carried out. Important advances regarding the rapid creation of digital infrastructure in every field have made the Internet an indispensable part of people’s lives.
openaire   +1 more source