Title :
The illusion of technology auditing: the results of a survey and proposed solutions
Author_Institution :
Sch. of Professional Studies in Bus. & Educ., Johns Hopkins Univ., Washington, DC, USA
Abstract :
This paper revisits the author´s prediction of 10 years ago of the risk of conflict of interest between information technology auditors and large CPA firms and discusses some cases which lend support to this prediction. The survey shows the lack of consulting boundaries/rules has had terrible consequences to the economy and to the small investors. In order to address this problem of conflict of interest, three actions are proposed.
Keywords :
auditing; information technology; technology management; CPA firms; Enron; consulting boundaries/rules; economy; information technology auditors; small investors; technology auditing; Computer aided software engineering; Current control; Economic forecasting; Educational technology; Employee welfare; Information management; Information technology; Invasive software; Security; Societies;
Conference_Titel :
Engineering Management Conference, 2002. IEMC '02. 2002 IEEE International
Print_ISBN :
0-7803-7385-5
DOI :
10.1109/IEMC.2002.1038497
