Data Mining tools and methods can be used to facilitate auditors to issue their opinions. Numerous of these methods have not yet been tested for the purpose of discriminating cases of qualified opinions. In this study we employ three Data Mining classification techniques to develop models capable to predict qualified auditors’ reports. The input vector is composed of quantitative and qualitativ...

Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Cont...

Internal and external auditors play an increasingly important role for building up trust and confidence in today’s economic cycle. To ensure effective and efficient audits, current audit standards demand from auditors to gain an indepth understanding of the clients’ business processes. In this context, seminal research results indicate that type and number of documentation formats have a signif...

This paper presents a review of extant literature examining issues relating to auditors’ knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technology and internal control, and signals of interest by regulators in possible future standards on auditors’ in...

The purpose of this study is to analyze the independence and competence internal auditors in improving audit quality results. In management cycle, role both external cannot be separated. Auditor Activity Report provides various feedback for improvement. Because must have required competencies. There are 45 minimum competencies that at Institut Agama Islam Negeri Curup possess. From research fin...

The purpose of this study was to investigate the structural pattern of the effect of corporate governance mechanisms (internal organization) on audit quality considering the role of the intermediary variable of behavioural components of auditors. The statistical population of this research is independent auditors and auditors working in audit firms. A sample of 395 people was selected by simple...

There is an overlooked iceberg of problems in end-user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal training in spreadsheet use. IT auditors focus on mainstream information systems but regard spreadsheets as user problems, outside their concerns. Internal auditors...

Purpose – The purpose of this study is to examine the extent to which accountants, internal auditors, and certified fraud examiners use fraud prevention and detection methods, and their perceptions regarding the effectiveness of these methods. Design/methodology/approach – A survey was administered to 86 accountants, internal auditors and certified fraud examiners. Findings – The results indica...