Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
EDP Audits of Operating Systems--An Exploratory Study of the Determinants of the Prior Probabilities of Risk. |
| Συγγραφείς: |
Williams, David J.1, Lillis, Anne2 |
| Πηγή: |
Auditing: A Journal of Practice & Theory. Spring85, Vol. 4 Issue 2, p110. 8p. |
| Θεματικοί όροι: |
*Electronic data processing personnel, *Information technology auditing, *Accounting firms, *Computer operating systems, *Auditors, *Probability theory, *Risk assessment, *Investment analysis, *Security management |
| Γεωγραφικοί όροι: |
Australia |
| Περίληψη: |
This paper reports the results of a survey of the EDP Managers of large Australian companies. Managers assigned overall security ranks to the systems under their control. They also estimated the probabilities of problems in their operating system as supplied by the manufacturer, and of the chance of someone unauthorized tampering with the operating system once supplied. Variables previously identified on a priori grounds as containing information for auditors' risk assessments are tested as predictors of an EDP manager's risk and security rankings. The results suggest that three variables chosen are statistically significant discriminators for differences in perceived risk. The results reported may be at variance with contemporary audit practice and for this reason may have implications for the relationship between accuracy and consensus in both practice and research. [ABSTRACT FROM AUTHOR] |
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