Management information systems: conceptual foundations, structure, and development (2nd ed.)
Management information systems: conceptual foundations, structure, and development (2nd ed.)
Application Development without Programmers
Application Development without Programmers
Auditing the Data Processing Function
Auditing the Data Processing Function
Auditing Corporate Data-Processing Activities
Auditing Corporate Data-Processing Activities
Auditor Independence and Systems Design
Auditor Independence and Systems Design
Establishing Controls and Auditing
Establishing Controls and Auditing
Selecting the appropriate application development methodology
ACM SIGMIS Database
IEEE Transactions on Computers
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Arguments have been made supporting internal auditor involvement in the systems development process - arguments based primarily on the differential skills that auditor are thought to possess in the evaluation of internal controls. This study investigates whether internal auditors possess such skills. A second objective is to investigate the impact of recall versus recognition in the identification of control weaknesses and control measures. Two major findings are reported. First, no consistent between group differences in different aspects of internal control evaluation were found. Second, a significant prompting effect was shown across all three respondent groups.