IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea

Kim, Sojung Lucia; Teo, Thompson S. H.; Bhattacherjee, Anol; Nam, Kichan

doi:10.1007/s10796-015-9612-z

Cited by 12 publications

(6 citation statements)

References 45 publications

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“…cloud) is crucial in employing specialists in cloud audits (Ryan and Bricker, 2020). Moreover, IT auditors' knowledge, including that on cloud, affects how auditors respond effectively to IT risks and determine the nature, timing and extent of specialists' engagement (Kim et al, 2015). Cloud specialists can help auditors respond to the challenges in internal and external cloud communication and cloud architecture (Bauer and Estep, 2015).…”

Section: Cloud Auditing Challengesmentioning

confidence: 99%

“…Two decades ago, accounting software began to shift rapidly to cloud computing models (Abdulmuhsin, 2010), and, at present, cloud accounting services have become more valuable and useful for businesses than they were before (Kim et al, 2015). Many clients worldwide benefit External auditor-cloud specialist engagement from such services provided by large accounting firms, such as KPMG, PricewaterhouseCoopers, Ernst and Young, Deloitte, Sage and SAP.…”

Section: Theoretical Background and Hypotheses Developmentmentioning

confidence: 99%

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Impact of external auditor–cloud specialist engagement on cloud auditing challenges

Taha

Ramo

Alkhaffaf

2021

JAOC

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Purpose This study aims to investigate the impact of external auditor–cloud specialist engagement on cloud auditing challenges from the perspective of auditors from the Association of Certified Public Accountants in a developing country as an example of Middle East emerging economies. Design/methodology/approach A quantitative research design was used to assess the influence of external auditor–cloud specialist engagement on three main cloud auditing challenges (i.e. technology security, regulatory standards and strategy). Data collection was conducted through field and online surveys. A total of 201 (181 male and 20 female) auditors made up a sample of a developing country’s economy. In addition, structural equation modelling was performed to test the proposed hypotheses of the study’s conceptual model. Findings The study found a significant effect of external auditor–cloud specialist engagement on overcoming the challenges of cloud auditing. Results showed that using IT specialists helps overcome strategic challenges more than other kinds of challenges, such as technology security and organisational standards. Practical implications The findings suggest that efforts to promote cloud auditing in organisations may succeed if the focus is on overcoming cloud auditing challenges and highlighting the external auditor–cloud specialist engagement to enhance job performance. Originality/value This study is one of the few studies that analyse the impact of external auditor–cloud specialist engagement on cloud auditing challenges by adopting a quantitative approach from the perspective of auditors from the Iraqi Association of Certified Public Accountants.

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Section: Cloud Auditing Challengesmentioning

confidence: 99%

Section: Theoretical Background and Hypotheses Developmentmentioning

confidence: 99%

Impact of external auditor–cloud specialist engagement on cloud auditing challenges

Taha

Ramo

Alkhaffaf

2021

JAOC

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“…In recent years, extensive research in the realm of ISA has explored suitable means to ensure the reliability of stored data. For example, Kim et al (2015) proposed a model to bridge the gap between contemporary auditing practices and ISA. The authors included the auditor's expertise and role clarity as antecedent variables that affect audit responsiveness and audit reliability, which, in turn, affect audit satisfaction.…”

Section: Literature Reviewmentioning

confidence: 99%

Designing a Generic Information Systems Audit Framework to Improve the Quality of Audit in Higher Education

Mohamed¹,

Elshareif²,

Mohamed³

2019

Journal of Computer Science

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There are some similarities between Financial Statement Audit (FSA) and Information Systems Audit (ISA). FSA is an examination of the reliability and integrity of financial statement records, whereas ISA is a review and evaluation of the controls, risks and system development within an information systems infrastructure to ensure that the safeguards protect against abuse, protect assets, maintain data integrity and operate effectively to achieve the organization's objectives. Decision makers need to ensure a reliable collection and evaluation of the evidence of an organization's information systems, practices and operations. Data manipulation can be caused by external or internal threat. Internal manipulation threat is the most dangerous because it is committed by authorized personnel, which makes it very difficult to detect. In particular, the framework introduces an anomaly detection technique, a data mining method, to determine if the suspected transactions arose from internal or external threats. Once the suspected transactions are identified, procedures and monitoring controls will be in place to minimize each threat. The proposed framework is expected to help university and ministry of higher education managers at all levels to make vital decisions based on reliable and accurate information.

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“…Indicators: (Nurzaimah et al, 2016;Woodham et al, 2017;Hussain et al, 2017;Filieri et al, 2017;Lin, 2017;Efthymiou and Antoniou, 2017;Kim et al, 2017;Radu et al, 2017;Hong et al 2017Berger et al, 2017Carrasco et al, 2017;Yousuf and Wahab, 2017;Laumer et al, 2017;Kiran and Diljit, 2017;Balaji et al, 2017;Yang, 2017;Noutsa et al, 2017;Ryu and Lee., 2017;Cleverley et al, 2017 andKilsdonk et al, 2017…”

Section: Measurementmentioning

confidence: 99%

“…Proven that IT can change an Individual, a company, even an organization and country (Winter et al, 2009). The Information system success model that is widely used is the DeLone and McLean ( 2003) model which states that information quality, system quality and service quality will have a positive effect on user satisfaction Woodham et al, 2017;Hussain et al, 2017;Filieri et al, 2017;Lin, 2017;Efthymiou and Antoniou, 2017;Kim et al, 2017;Radu et al, 2017;Hong et al 2017Berger et al, 2017Carrasco et al, 2017;Yousuf and Wahab, 2017;Laumer et al, 2017;Kiran and Diljit, 2017;Balaji et al, 2017;Yang, 2017;Noutsa et al, 2017;Ryu and Lee., 2017;Cleverley et al, 2017 andKilsdonk et al, 2017. A study conducted by Iivari (2005) that empirically tested the DeLone and McLean model, proved that the success of information system is influenced by the quality of information system and the quality of information generated from the related system. Human resources as the application users have a direct connection with the implementation of the system.…”

Section: Introductionmentioning

confidence: 99%

Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system

Muda

Afrina

Erlina

2018

CyA

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The purpose of this study is to examine the effect of system quality and information quality on the User satisfaction of The Accrual-Based Accounting System of Institutions application moderated by Human Resources Quality in service partner work units of the Indonesia. The population of this study consisted of 209 work units. The sampling was conducted by using sensus method using the primary data collected through questionnaires. The data were then analyzed by using the Structural Equation Modelling-Partial Least Squares. The results showed that the quality of system, information, and human resources had a significant positive effect on the User satisfaction of Accrual-Based Accounting System of Institutions application. The Human Resources quality as the moderating variable was able to moderate the relationship between the system quality and information quality in the User satisfaction of Accrual-Based Accounting System of Institutions application.

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IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea

Cited by 12 publications

References 45 publications

Impact of external auditor–cloud specialist engagement on cloud auditing challenges

Impact of external auditor–cloud specialist engagement on cloud auditing challenges

Designing a Generic Information Systems Audit Framework to Improve the Quality of Audit in Higher Education

Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system

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