FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1954650907> ?p ?o ?g. }

• W1954650907 endingPage "15" @default.
• W1954650907 startingPage "1" @default.
• W1954650907 abstract "There is a tension in the role of the IS auditor in public sector financial audits. Budgets for the conduct of such audits are tight. However, systems facilitating the production of financial reports are increasingly complex. How can IS audit be most effectively used to improve audit effectiveness and efficiency? Accordingly, this research reports the results of 23 extended interviews with public sector auditors from four public sector audit offices in contemplation of the IS audit function’s role in the public sector. Overall, the evidence supports the expectation that financial IS audit increasingly contributes to audit planning, is more involved when significant changes to existing IS are made or new IS are implemented, and increasingly utilizes sophisticated tools to support the financial audit. By contrast the evidence does not support the expectation that financial IS audit is increasingly involved in the implementation of continuous auditing and undertaking application control reviews. Training of future IS auditors should aim to ensure a strong understanding of IS audit’s role in the audit planning process. The results also imply that training for future IS auditors in environment and system general controls, and in sophisticated data mining and knowledge discovery tools, is crucial." @default.
• W1954650907 created "2016-06-24" @default.
• W1954650907 creator A5017202778 @default.
• W1954650907 creator A5036395846 @default.
• W1954650907 creator A5038000129 @default.
• W1954650907 creator A5044193006 @default.
• W1954650907 date "2011-01-01" @default.
• W1954650907 modified "2023-09-26" @default.
• W1954650907 title "Examining the role of IS audit in the public sector" @default.
• W1954650907 cites W1548945527 @default.
• W1954650907 cites W1577644052 @default.
• W1954650907 cites W1984950027 @default.
• W1954650907 cites W1992616261 @default.
• W1954650907 cites W1999197672 @default.
• W1954650907 cites W2001642497 @default.
• W1954650907 cites W2004296838 @default.
• W1954650907 cites W2046691749 @default.
• W1954650907 cites W2047799713 @default.
• W1954650907 cites W2057265109 @default.
• W1954650907 cites W2065263054 @default.
• W1954650907 cites W2108483793 @default.
• W1954650907 cites W2129981171 @default.
• W1954650907 cites W2161308369 @default.
• W1954650907 cites W2167901418 @default.
• W1954650907 cites W3125567179 @default.
• W1954650907 hasPublicationYear "2011" @default.
• W1954650907 type Work @default.
• W1954650907 sameAs 1954650907 @default.
• W1954650907 citedByCount "1" @default.
• W1954650907 countsByYear W19546509072013 @default.
• W1954650907 crossrefType "proceedings-article" @default.
• W1954650907 hasAuthorship W1954650907A5017202778 @default.
• W1954650907 hasAuthorship W1954650907A5036395846 @default.
• W1954650907 hasAuthorship W1954650907A5038000129 @default.
• W1954650907 hasAuthorship W1954650907A5044193006 @default.
• W1954650907 hasConcept C117110713 @default.
• W1954650907 hasConcept C121955636 @default.
• W1954650907 hasConcept C136264566 @default.
• W1954650907 hasConcept C13896816 @default.
• W1954650907 hasConcept C144133560 @default.
• W1954650907 hasConcept C147859227 @default.
• W1954650907 hasConcept C152550464 @default.
• W1954650907 hasConcept C156223087 @default.
• W1954650907 hasConcept C162324750 @default.
• W1954650907 hasConcept C170856484 @default.
• W1954650907 hasConcept C177309310 @default.
• W1954650907 hasConcept C191602146 @default.
• W1954650907 hasConcept C195094911 @default.
• W1954650907 hasConcept C198694475 @default.
• W1954650907 hasConcept C199521495 @default.
• W1954650907 hasConcept C2909264111 @default.
• W1954650907 hasConcept C29983905 @default.
• W1954650907 hasConcept C38652104 @default.
• W1954650907 hasConcept C39358052 @default.
• W1954650907 hasConcept C41008148 @default.
• W1954650907 hasConcept C527648132 @default.
• W1954650907 hasConcept C62190432 @default.
• W1954650907 hasConceptScore W1954650907C117110713 @default.
• W1954650907 hasConceptScore W1954650907C121955636 @default.
• W1954650907 hasConceptScore W1954650907C136264566 @default.
• W1954650907 hasConceptScore W1954650907C13896816 @default.
• W1954650907 hasConceptScore W1954650907C144133560 @default.
• W1954650907 hasConceptScore W1954650907C147859227 @default.
• W1954650907 hasConceptScore W1954650907C152550464 @default.
• W1954650907 hasConceptScore W1954650907C156223087 @default.
• W1954650907 hasConceptScore W1954650907C162324750 @default.
• W1954650907 hasConceptScore W1954650907C170856484 @default.
• W1954650907 hasConceptScore W1954650907C177309310 @default.
• W1954650907 hasConceptScore W1954650907C191602146 @default.
• W1954650907 hasConceptScore W1954650907C195094911 @default.
• W1954650907 hasConceptScore W1954650907C198694475 @default.
• W1954650907 hasConceptScore W1954650907C199521495 @default.
• W1954650907 hasConceptScore W1954650907C2909264111 @default.
• W1954650907 hasConceptScore W1954650907C29983905 @default.
• W1954650907 hasConceptScore W1954650907C38652104 @default.
• W1954650907 hasConceptScore W1954650907C39358052 @default.
• W1954650907 hasConceptScore W1954650907C41008148 @default.
• W1954650907 hasConceptScore W1954650907C527648132 @default.
• W1954650907 hasConceptScore W1954650907C62190432 @default.
• W1954650907 hasLocation W19546509071 @default.
• W1954650907 hasOpenAccess W1954650907 @default.
• W1954650907 hasPrimaryLocation W19546509071 @default.
• W1954650907 hasRelatedWork W1198893873 @default.
• W1954650907 hasRelatedWork W1577644052 @default.
• W1954650907 hasRelatedWork W2118414311 @default.
• W1954650907 hasRelatedWork W2248740649 @default.
• W1954650907 hasRelatedWork W2351665004 @default.
• W1954650907 hasRelatedWork W2352037413 @default.
• W1954650907 hasRelatedWork W2376059863 @default.
• W1954650907 hasRelatedWork W2382092473 @default.
• W1954650907 hasRelatedWork W2519319525 @default.
• W1954650907 hasRelatedWork W2572465521 @default.
• W1954650907 hasRelatedWork W2574965179 @default.
• W1954650907 hasRelatedWork W2754668854 @default.
• W1954650907 hasRelatedWork W2794282952 @default.
• W1954650907 hasRelatedWork W2903219640 @default.
• W1954650907 hasRelatedWork W2904688753 @default.
• W1954650907 hasRelatedWork W2982652395 @default.

• next