...-decrementing activities are perceived as the riskiest, (2) the control activity contributes 75 percent of the risk perception, and (3) external and internal auditors share a similar risk perception. We would like to thank the participants of the two discrete choice experiments conducted in this study. Manal...

... preferences did not affect the risk perceptions of IT auditors. Implications for both research and practice are discussed. There is a broad range of IT risks, and the need to manage them is well documented in the information systems literature (see, for example, Jiang and Klein 1999 ; Baskerville...