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...

We present constructs that create, manage, and verify digital audit trails for versioning file systems. Based upon a small amount of data published to a third party, a file system commits to a version history. At a later date, an auditor uses the published data to verify the contents of the file system at any point in time. Digital audit trails create an analog of the paper audit process for fi...

We investigate the agency costs of corporate ownership structure and the role of audit committees in mitigating their effect. Using China as a laboratory, where audit committees are voluntary, we study the demand for and value relevance of audit committees conditional on the various agency costs of corporate ownership. Audit committees complement existing internal governance systems by reducing...

The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper focuses on the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the Internal Audit organization. The system is an implementation of a Continuous Process Audit Methodology (CPAM) and is designed to deal with the problems of auditing large paperless ...

There is a significant gap between the stated objectives of organizational security found in corporate security policy and the audit configuration of event logs present on IT systems. Audit configuration has always been a bottom-up process. As a result, the design and implementation of audit configurations is often constrained by the audit management interface that often models operating system...

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

In this paper we describe a formal model and a design based on that model of a system which offers knowledge-based support for both specification of the object of audit and specification of the planning of the audit of that object. This model can be compared to a Conceptual Model in the world of Information Systems. The object of audit includes databases containing auditee’s registrations of ec...

a r t i c l e i n f o Keywords: Information technology management Information technology audit Information systems audit Information security audit Audit decision Agency model Compliance with ever-increasing privacy laws, accounting and banking regulations, and standards is a top priority for most organizations. Information security and systems audits for assessing the effectiveness of IT contr...

System and process auditors assure – from an information processing perspective – the correctness and integrity of the data that is aggregated in a company’s financial statements. To do so, they assess whether a company’s business processes and information systems process financial data correctly. The audit process is a complex endeavor that in practice has to rely on simplifying assumptions. T...

Audit logs are considered good practice for business systems, and are required by federal regulations for secure systems, drug approval data, medical information disclosure, financial records, and electronic voting. Given the central role of audit logs, it is critical that they are correct and inalterable. It is not sufficient to say, “our data is correct, because we store all interactions in a...