The Effect of IS-Auditors' Risk Information on ISManagers' Perceived Risk
نویسندگان
چکیده
In their efforts to implement an effective IT-governance framework, many companies have acquired IS-Audit staff to provide executive management with information on IS-risks. For the purpose of effective communication, it would be helpful to understand how IS-Auditors, ISmanagement and executive management shape their perception of IS-risks, since this forms the basis for their judgement and decision making. In this study we focus on IS-Managers’ Risk Perception. More precise we investigated the relative contribution of Probability-information and Impact-information to the Perceived Risk of 32 ISmanagers of a financial institution. We conclude that Impact is the more dominant factor determining their perceived risk. We discuss explanations and consequences of the results.
منابع مشابه
The Role of Corporate Governance Mechanisms and the Auditor's Specialty in Debt Contract Strictness
Objective: Violation of contractual conditions leads to the transmission of bad news due to poor performance and the expertise of auditors and regulatory mechanisms can be a factor in adjusting it. In this article, the purpose is to examine the role of strictness in the debt contract and the auditor's expertise. Research Method: In order to study the subject based on the logistic regression mo...
متن کاملExploring expectation gap among independent auditors' points of view and university students about importance of fraud risk components
The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...
متن کاملThe Relationship Between Auditor's Individual Effectiveness And Fraud Risk Assessment Error
Given the great importance of fraud risk assessment as a part of audit process, investigation of auditors’ individual effectiveness and its effect on the fraud risk assessment error is an essentially important subject to consider. Individual effectiveness implies the individual's performance in the organization, how the individual perform his/her task, and the level of goal achievement by the i...
متن کاملDeveloping a model of influential factors for fraud risk assessment in Iran
Trust among traders is one of the bases of markets mechanism and fraud damages existing trust. Therefore, the deleterious impact of fraud on societies and companies is obvious. When fraud occurs, the society expects auditors to detect and report fraud. Therefore, the role of auditors in countering fraud has become increasingly significant. To detect fraud, auditors need to perform a high-qualit...
متن کاملThe Effect of Education based on the Health Belief Model in Reducing the Risk Factors of the Brucellosis in Torbat Haydariyeh
Background & Aim: Brucellosis is one of the zoonotic diseases worldwide. Training the Brucellosis preventing behaviors reduce the incidence of this disease in at-risk groups. Therefore, the aim of this study was to evaluate the effectiveness of education based on the Health Belief Model in reducing the risk factors of Brucellosis in ranchers in Torbat Haydariyeh. Methods: This interventional s...
متن کامل