DocumentCode
2329809
Title
The illusion of technology auditing: the results of a survey and proposed solutions
Author
Kanof, Pedro R.
Author_Institution
Sch. of Professional Studies in Bus. & Educ., Johns Hopkins Univ., Washington, DC, USA
Volume
2
fYear
2002
fDate
2002
Firstpage
562
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;
fLanguage
English
Publisher
ieee
Conference_Titel
Engineering Management Conference, 2002. IEMC '02. 2002 IEEE International
Print_ISBN
0-7803-7385-5
Type
conf
DOI
10.1109/IEMC.2002.1038497
Filename
1038497
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