A Comparison of Judgement, Skills, and Prompting Effects Between Auditors and Systems Analysts.

Author List: Grabski, Severin V.; Reneau, J. Hal; West, Stephen G.;
MIS Quarterly, 1987, Volume 11, Issue 2, Page 151-161.
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.
Keywords: EDP audit; internal control evaluation; Internal controls
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List of Topics

#58 0.305 internal external audit auditing results sources closure auditors study control bridging appears integrity manager effectiveness auditor controls facilitating boundaries potential
#157 0.144 evaluation effectiveness assessment evaluating paper objectives terms process assessing criteria evaluations methodology provides impact literature potential important evaluated identifying multiple
#145 0.142 differences analysis different similar study findings based significant highly groups popular samples comparison similarities non-is variety reveals imitation versus suggests
#72 0.098 skills professionals skill job analysts managers study results need survey differences jobs different significantly relative required motivation programmers technical factors
#257 0.087 group support groups meeting gdss decision systems meetings technology study electronic ems task process communication computer-supported outcomes quality consensus face-to-face
#173 0.073 effect impact affect results positive effects direct findings influence important positively model data suggest test factors negative affects significant relationship
#272 0.057 requirements analysts systems elicitation techniques analysis process technique understanding determination analyst acquisition interview development used semantic results knowledge structured effectiveness