System Controls Reliability and Assessment Effort

Ronald J. Daigle; Tim Kizirian; L. Dwight Sneathen

doi:10.1111/j.1099-1123.2005.00103.x

System Controls Reliability and Assessment Effort

Ronald J. Daigle, Tim Kizirian, L. Dwight Sneathen

Accountancy

Research output: Contribution to journal › Article › peer-review

Abstract

<p> This study investigates whether internal control reliability affects information system audit hours and fees. Based on archived workpaper data from 60 clients of an international auditing firm we provide quantifiable evidence that well&hyphen;designed internal controls that are in place and operating effectively lead to decreased information system control assessment effort and lower assessment fees. The information system audit fee savings we document may be considered a significant benefit by companies determining the merit of an investment in information system controls.</p>

Original language	American English
Journal	International Journal of Auditing
Volume	9
DOIs	https://doi.org/10.1111/j.1099-1123.2005.00103.x
State	Published - Mar 1 2005

Disciplines

Accounting
Business

Keywords

Assessment effort
IT
System control

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https://doi.org/10.1111/j.1099-1123.2005.00103.x

Cite this

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title = "System Controls Reliability and Assessment Effort",

abstract = " This study investigates whether internal control reliability affects information system audit hours and fees. Based on archived workpaper data from 60 clients of an international auditing firm we provide quantifiable evidence that well&hyphen;designed internal controls that are in place and operating effectively lead to decreased information system control assessment effort and lower assessment fees. The information system audit fee savings we document may be considered a significant benefit by companies determining the merit of an investment in information system controls.",

keywords = "Assessment effort, IT, System control",

author = "Daigle, {Ronald J.} and Tim Kizirian and Sneathen, {L. Dwight}",

year = "2005",

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doi = "10.1111/j.1099-1123.2005.00103.x",

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AB - This study investigates whether internal control reliability affects information system audit hours and fees. Based on archived workpaper data from 60 clients of an international auditing firm we provide quantifiable evidence that well&hyphen;designed internal controls that are in place and operating effectively lead to decreased information system control assessment effort and lower assessment fees. The information system audit fee savings we document may be considered a significant benefit by companies determining the merit of an investment in information system controls.

KW - Assessment effort

KW - IT

KW - System control

UR - https://digitalcommons.georgiasouthern.edu/account-facpubs/116

UR - https://doi.org/10.1111/j.1099-1123.2005.00103.x

U2 - 10.1111/j.1099-1123.2005.00103.x

DO - 10.1111/j.1099-1123.2005.00103.x

M3 - Article

SN - 1090-6738

VL - 9

JO - International Journal of Auditing

JF - International Journal of Auditing

ER -

System Controls Reliability and Assessment Effort

Abstract

Disciplines

Keywords

Access to Document

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