Smart Audit using Information Technology

Team size effect on teamwork productivity using information technology

Teams are defined as high performing task groups whose members are actively interdependent and share common performance objectives. This definition suggests that only those groups who perform at high levels due to their collective efforts must be considered as teams. In this paper, a model has been presented for de-termining the effects of information technology in the output of teamwork with Y...

Improvements in Audit Risks Related to Information Technology Frauds

In this paper, the authors examine how different types of fraud in most Information Technology (IT) environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit quality and report. The data sources in this study came from the Computer Crime and Security Survey report (CSI) 2008. By relating different IT...

AlphaCo: A Teaching Case on Information Technology Audit and Security

Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As fir...

Development of an Information Technology Audit Process Quality Framework

The objective of this long term study will be to determine factors that may influence the IT audit process and develop a model that can be used to improve process quality. Using focus groups of internal auditors at one large, health care products and services company we identify factors rated as critical by one or more of these groups and develop a first draft of a quality model. This model cou...

Lessons Learned Helping Organizations Make Smart Information Technology Decisions