IS

West, Stephen G.

Topic Weight Topic Terms
0.305 internal external audit auditing results sources closure auditors study control bridging appears integrity manager effectiveness
0.144 evaluation effectiveness assessment evaluating paper objectives terms process assessing criteria evaluations methodology provides impact literature
0.142 differences analysis different similar study findings based significant highly groups popular samples comparison similarities non-is

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Grabski, Severin V. 1 Reneau, J. Hal 1
EDP audit 1 internal control evaluation 1 Internal controls 1

Articles (1)

A Comparison of Judgement, Skills, and Prompting Effects Between Auditors and Systems Analysts. (MIS Quarterly, 1987)
Authors: Abstract:
    Arguments have been made supporting internal auditor involvement in the systems development process -- arguments based primarily on the differential skills that auditors 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.