Computer Auditors Research Articles

Artificial Intelligence in Universities: Analysis of the Current Situation and Countermeasures

At present, there are problems in the computer audit of colleges and universities in terms of auditing software and professional and technical talents, etc. To speed up the internal computer audit of colleges and universities, it is suggested to strengthen the theoretical research and risk prevention of computer audit, choose the computer auditing software suitable for colleges and universities, cultivate the computer auditors to meet the requirements, adopt flexible and diversified ways of follow-up education and training, and give full play to the role of the education branch of the internal audit associations at all levels, and strengthen communication and cooperation. The educational subcommittees of internal audit associations at all levels should give full play to their roles as links and bridges, and strengthen exchanges and cooperation.

An Investigation of Multidimensional Knowledge Structure and Computer Auditor Performance

This study assesses the internal control knowledge structure dimensions and antecedents, as well as the relationship between structure and performance, for a set of computer auditors. The study extends prior research in two ways. First, in an effort to investigate the impact of multiple knowledge structures on auditor performance, a multidimensional model is employed through the use of multidimensional scaling (MDS). An added benefit of this methodology is that it facilitates the evaluation of the extent of auditor knowledge structure. Second, a more complete understanding of the influence of experience and education on auditor performance is gained through investigating the role of knowledge structure as a mediator. Results suggest that computer auditors employ both control objective and transaction flow structural dimensions simultaneously, as well as a third dimension not previously identified, which represents the degree of computerization of a particular procedure. Transaction flow was identified as the dominant structural dimension for most computer auditors. Computer auditor knowledge structures were found to be associated with college education and prior computer information systems (CIS) work experience. The extent (weight) of auditors' control objective and transaction flow dimensions was related to their performance on an internal control review task. However, no significant interactions were found.

The Lowly Password

The password has long served as the traditional authenticator for system access. As the least expensive authentication method — one usually provided by vendors as a standard “feature” of their system — the much used password remains little understood in terms of its effectiveness. Here I describe a methodical approach to understanding passwords and their effectiveness. At some point in the future, perhaps biometric authentication will become the norm and we will no longer rely on passwords. Until that time, security administrators and computer auditors need to understand and properly implement password-based security schemes.

Process computer audits

Even though a process computer system is designed with the best technology, the safety of the system can be compromised in its installation, operation, and management. For this reason, process computer audits should be performed. This paper concentrates on the items a process computer auditor should inspect when performing an audit. The areas included in the audit are fire protection, the environment, electrical power, ergonomics, fail-safety, alarms, safety interlock systems, security, design change control, contingency plans, maintenance, training, operations, and documentation.

London ambulance service inquiry: What's in it for the computer auditor?

London ambulance service inquiry: What's in it for the computer auditor?

The ‘VDU directive’ — What does it mean for computer auditors?

The ‘VDU directive’ — What does it mean for computer auditors?

Auditing the Lights-out Operation Facility

Click to increase image sizeClick to decrease image size Additional informationNotes on contributorsJonathan KingJonathan King, CDP, is an EDP Audit Analyst with the Federal Reserve Bank in Cleveland OH. Previously he was a technical support computer auditor with Ernst & Young in Cleveland. King has a BS in computer information science from Cleveland State University. The views expressed in this article are those of the author and are not necessarily those of the Federal Reserve Bank of Cleveland or the Board of Governors of the Federal Reserve System.

The Evaluation of Software Packages

Click to increase image sizeClick to decrease image size Additional informationNotes on contributorsKen DoughtyKen Doughty is a computer auditor with the Sydney Water Board in Australia. He has been an internal auditor for nine years and a computer auditor for six years. He is a member of the EDP Auditors Association and the Australian Society of Accountants, and an associate of the Institute of Internal Auditors (Australia).

The role of the computer auditor

The role of the computer auditor

The external auditor's review of computer controls

The Foreign Corrupt Practices Act of 1977, coupled with growing demands for corporate accountability, have forced both auditors and computer administrators to evaluate computer based controls. Computer administrators can benefit from both a knowledge of an auditor's approaches to evaluating controls and his/her recommendations for control improvements. Here, a survey of the control evaluation practices and desirable control features identified by computer auditors is presented, along with recommendations to ease the burden of the auditor's review. The authors' suggestions should ease the tasks of internal control analysis and of preparation for possible public reports on an organization's system of internal control.