...Arno L. P. Nuijten; Mark Keil; Bert Zwiers ABSTRACT With the growing role of information technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff...

... of governance, audit, and assurance of cloud computing services might be inadvertently overlooked in a rush to adopt these cloud services. This paper focuses on cloud computing governance and audit issues by presenting research questions informed by both practice and research. A cloud computing ecosystem...

... to inhibitors of IT usage. The purpose of this study is to investigate the enablers and inhibitors of generalized audit software (GAS) usage. Our research model, based on the dual factor theory, postulates that inhibitors such as system problems and perceived threat, in addition to enablers...

... philosophy to aid in selecting controls that are complementary, organizations can reduce control misalignments that conflict with its direction, staff, and processes. January 2015 September 2015 2016 IT audit control alignment information systems governance employee behavior...

... to discuss the current state and the future direction of information technology (IT) audit research and practice. Panelists, comprised of practitioners from government, public accounting, and industry, provided insight into current IT audit issues. The first panel discussed the role of IT auditors in helping...

...Tawei Wang; Robert Cuthbertson ABSTRACT Data analytics has been emphasized as an effective tool in audit engagements. However, both our understanding and the use of data analytics in audit engagements are limited. The objective of this paper is to draw academic researchers' attentions...