کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1005374 1482011 2013 28 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Internal information technology audit process quality: Theory development using structured group processes
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Internal information technology audit process quality: Theory development using structured group processes
چکیده انگلیسی

A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes. A series of nominal group processes involving information technology auditors, ITA managers, and financial auditors from three different internal audit organizations was performed to generate source data. This data was then coded and analyzed using a constant comparison approach to identify the codes, indicators, concepts, and relationships included in the theory. The results reveal 26 concepts organized into six categories: Audit Organization, Client Organization, Enterprise Environment, Process and Methodology, Target Process or System, and Audit Personnel. Based on the data and the concepts identified ten propositions are suggested. The results are then compared with prior research.


► A theoretical framework of the internal IT audit process is developed.
► Data was collected from multiple sources using structured group processes.
► Codes, indicators, concepts, and relationships are proposed.
► The results yield 26 concepts organized into six categories.
► Ten testable propositions are suggested.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Accounting Information Systems - Volume 14, Issue 3, September 2013, Pages 165–192
نویسندگان
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