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The role of IS Auditing in assurance services

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  • Joshua Onome Imoniana
  • Luiz Carlos Jacob Perera

Abstract

This study investigates the role of IS auditor concerning the digital environment in the assurance services. The study has its relevance where the implications of abandonment of ISA 401 or suppression ISA 620 in auditing engagement particularly, when one reflects upon the current complexity from use of digital technologies and the questionings arising from the recent financial scandals. As a result, this phenomenon has challenged the knowledge, expertise and role of independent auditors, which is primarily aimed at ensuring the reliability of accounting information by asserting business transactions or events in terms of integrity, occurrence, accuracy, cutoff, classification and disclosure. The study toes the critical reality theories to in-depth investigate the role of IS audit in financial audit engagement team in this digital environment. Based on our analysis, the independent auditors need to rethink the neglect of ISA 401 and ISA 620 in order to ensure the true rule of quality of financial statement audit.

Suggested Citation

  • Joshua Onome Imoniana & Luiz Carlos Jacob Perera, 2016. "The role of IS Auditing in assurance services," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 17-33.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2016-001002
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    References listed on IDEAS

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    1. Marco Allegrini & Giuseppe D'Onza, 2011. "Corporate governance, risk management e responsabilit? sociale fra presente e futuro dell?attivit? di internal auditing," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(1), pages 151-178.
    2. William E. Shafer & Zhihong Wang, 2011. "Effects of ethical context and Machiavellianism on attitudes toward earnings management in China," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 372-392, May.
    3. Rita Francese & Ignazio Passero & Telmo Zarraonandia, 2012. "An Augmented Reality Application to Gather Participant Feedback During a Meeting," Springer Books, in: Marco De Marco & Dov Te'eni & Valentina Albano & Stefano Za (ed.), Information Systems: Crossroads for Organization, Management, Accounting and Engineering, edition 127, pages 173-180, Springer.
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