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How Romanian Financial And Internal Auditors Acquire Accounting Information Systems Knowledge And Competences?

Author

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  • Cardos Vasile - Daniel

    (Babeº-Bolyai Unviersity, Faculty of Economics and Business Administration)

Abstract

Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work - audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009) call for research on how auditors obtain information systems knowledge. Methodology - an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results - We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution - Our study is the first one to investigate how financial and internal auditors acquire accounting information systems knowledge.

Suggested Citation

  • Cardos Vasile - Daniel, 2011. "How Romanian Financial And Internal Auditors Acquire Accounting Information Systems Knowledge And Competences?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 545-551, July.
    • Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:545-551
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    File URL: http://anale.steconomiceuoradea.ro/volume/2011/n1/052.pdf
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    References listed on IDEAS

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    1. Borthick, A. Faye & Curtis, Mary B. & Sriram, Ram S., 2006. "Accelerating the acquisition of knowledge structure to improve performance in internal control reviews," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 323-342.
    2. Kim, Hyo-Jeong & Mannino, Michael & Nieschwietz, Robert J., 2009. "Information technology acceptance in the internal audit profession: Impact of technology features and complexity," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 214-228.
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    More about this item

    Keywords

    accounting information systems; auditors; knowledge;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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