IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2011i1p545-551.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2011/n1/052.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chou, Jui-Sheng & Gusti Ayu Novi Yutami, I, 2014. "Smart meter adoption and deployment strategy for residential buildings in Indonesia," Applied Energy, Elsevier, vol. 128(C), pages 336-349.
    2. Gonzalez, George C. & Sharma, Pratyush N. & Galletta, Dennis F., 2012. "The antecedents of the use of continuous auditing in the internal auditing context," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 248-262.
    3. Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P., 2020. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    4. Farida Veerankutty & Thurasamy Ramayah & Noor Azman Ali, 2018. "Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors," Social Sciences, MDPI, vol. 7(8), pages 1-19, July.
    5. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 0. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 0, pages 1-15.
    6. Bucaro, Anthony C., 2019. "Enhancing auditors' critical thinking in audits of complex estimates," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 35-49.
    7. Jau-Yang Liu, 2018. "An Internal Control System that Includes Corporate Social Responsibility for Social Sustainability in the New Era," Sustainability, MDPI, vol. 10(10), pages 1-27, September.
    8. Shamshad, Aiman & Mumtaz, Tasmia & Muhammad, Uzair & Abdul, Haseeb & Shah, Syed Jibran Ali, 2020. "Exploring The Drivers of Technology Acceptance: A study on Pakistani University Student," MPRA Paper 104646, University Library of Munich, Germany.
    9. Ahmad Almagrashi & Abdulwahab Mujalli & Tehmina Khan & Osama Attia, 2023. "Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study," Future Business Journal, Springer, vol. 9(1), pages 1-19, December.
    10. Jacky Chin & Herlina & Shu-Chiang Lin & Satria Fadil Persada & Choesnul Jaqin & Ilma Mufidah, 2020. "Preventive maintenance model for heating ventilation air conditioning in pharmacy manufacturing sector," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 11(1), pages 45-53, February.
    11. Werner, Michael & Wiese, Michael & Maas, Annalouise, 2021. "Embedding process mining into financial statement audits," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    12. Abdalwali Lutfi & Hamza Alqudah, 2023. "The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19," Sustainability, MDPI, vol. 15(9), pages 1-22, May.
    13. Noel Harding, 2010. "Understanding the structure of audit workpaper error knowledge and its relationship with workpaper review performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(3), pages 663-683, September.
    14. Juma'h, Ahmad H. & Li, Yuan, 2023. "The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    15. Cianci, Anna M. & Kaplan, Steven E., 2010. "The effect of CEO reputation and explanations for poor performance on investors' judgments about the company's future performance and management," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 478-495, May.
    16. Dunn, Cheryl L. & Gerard, Gregory J. & Grabski, Severin V., 2017. "The combined effects of user schemas and degree of cognitive fit on data retrieval performance," International Journal of Accounting Information Systems, Elsevier, vol. 26(C), pages 46-67.
    17. Mălăescu, Irina & Sutton, Steve G., 2015. "The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 16-36.
    18. Nirosh Kuruppu, 2021. "Uncovering Financial Shenanigans: Benford’s Law as a Computer Assisted Analytical Procedure," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(7), pages 1-37, July.
    19. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    20. Young In Koh & Sung H. Han & Junseong Park, 2022. "A systematic process for generating new blockchain-service business model ideas," Service Business, Springer;Pan-Pacific Business Association, vol. 16(1), pages 187-209, March.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2011:i:1:p:545-551. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.