Factors associated with IT audits by the internal audit function

Abdolmohammadi, Mohammad J.; Boss, Scott R.

doi:10.1016/j.accinf.2010.07.004

Cited by 27 publications

(30 citation statements)

References 4 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…While generally accepted auditing standards (GAAS) prior to the Act only required testing of the effectiveness of internal controls if the auditor planned to rely on those controls, Section 404 eliminated that choice for public companies (Hoag and Hollingsworth, 2011). With respect to IT audits specifically, Abdolmohammadi and Boss (2010) find that SOX brought recognition to the dominant role of information systems within organizations while simultaneously increasing pressure on the IAF to assume primary responsibility for the controls over their companies' IT systems. Internal auditors can no longer rely on strong guidance from their external auditors with respect to IT audits as the provisions of SOX 201(a) prohibit external auditors from serving as financial information system designers and internal audit outsource providers.…”

Section: Background Theory and Hypothesesmentioning

confidence: 97%

“…Internal auditors can no longer rely on strong guidance from their external auditors with respect to IT audits as the provisions of SOX 201(a) prohibit external auditors from serving as financial information system designers and internal audit outsource providers. In addition, SOX 404 tasks management with internal control system evaluation and documentation which management in turn assigned to the IAF (Abdolmohammadi and Boss, 2010).…”

Section: Background Theory and Hypothesesmentioning

confidence: 99%

See 1 more Smart Citation

When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists

Weisner

Sutton

2015

International Journal of Accounting Information Systems

View full text Add to dashboard Cite

Section: Background Theory and Hypothesesmentioning

confidence: 97%

Section: Background Theory and Hypothesesmentioning

confidence: 99%

When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists

Weisner

Sutton

2015

International Journal of Accounting Information Systems

View full text Add to dashboard Cite

“…Fourth, auditing researchers have tended avoid trying to understand the social context, particularly in terms of contemporary audit practice (Robson, Humphrey, Khalifa & Jones, 2007). Finally, according to Abdolmohammadi and Boss (2010), research has focused on addressing the changes in external auditing while very few studies are driven by the internal audit view.…”

Section: )mentioning

confidence: 99%

Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis

Elbardan

Ali

Ghoneim

2016

Information Systems Management

View full text Add to dashboard Cite

In this paper, the authors examine how the internal audit function (IAF) maintains its legitimacy when enterprise resource planning (ERP) systems are introduced. This work centers on an in-depth case study of a multinational bank and finds that ERP systems impose an institutional logic of control based on interlinked assumptions. These assumptions motivate changes in the practice and structure of the IAF to become an integrated and comprehensive function to maintain its legitimacy.

show abstract

“…• Most of the previous research has focused on addressing the changes in external auditing, while very few are driven by internal auditing perspective (Abdolmohammadi and Boss, 2010).…”

Section: Research Gapsmentioning

confidence: 99%

“…In addition, the internal audit cost has become unavoidable in most organisations as a result of the complexity of recent ERP-related IT and the increasingly importance of the IAF as an effective corporate governance mechanism (Abdolmohammadi and Boss, 2010;Petter et al, 2008). To engage in more IT audits in the ERP system working environment the internal audit department size would be reviewed (Abdolmohammadi and Boss, 2010).…”

Section: Internal Audit Change To Maintain Legitimacymentioning

confidence: 99%

The dilemma of internal audit function adaptation

Elbardan

Ali

Ghoneim

2015

Journal of Enterprise Information Management

View full text Add to dashboard Cite

Purpose – The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. Design/methodology/approach – The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. Findings – The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. Research limitations/implications – The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. Practical implications – The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. Originality/value – The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.

show abstract

Factors associated with IT audits by the internal audit function

Cited by 27 publications

References 4 publications

When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists

When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists

Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis

The dilemma of internal audit function adaptation

Contact Info

Product

Resources

About