Academic Journal
EDP Audits of Operating Systems--An Exploratory Study of the Determinants of the Prior Probabilities of Risk.
| 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] |
| Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Βάση Δεδομένων: | Business Source Index |
| FullText | Text: Availability: 0 |
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| Header | DbId: bsx DbLabel: Business Source Index An: 4683848 RelevancyScore: 1249 AccessLevel: 6 PubType: Academic Journal PubTypeId: academicJournal PreciseRelevancyScore: 1249.251953125 |
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| RecordInfo | BibRecord: BibEntity: Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 8 StartPage: 110 Subjects: – SubjectFull: Electronic data processing personnel Type: general – SubjectFull: Information technology auditing Type: general – SubjectFull: Accounting firms Type: general – SubjectFull: Computer operating systems Type: general – SubjectFull: Auditors Type: general – SubjectFull: Probability theory Type: general – SubjectFull: Risk assessment Type: general – SubjectFull: Investment analysis Type: general – SubjectFull: Security management Type: general – SubjectFull: Australia Type: general Titles: – TitleFull: EDP Audits of Operating Systems--An Exploratory Study of the Determinants of the Prior Probabilities of Risk. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Williams, David J. – PersonEntity: Name: NameFull: Lillis, Anne IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 03 Text: Spring85 Type: published Y: 1985 Identifiers: – Type: issn-print Value: 02780380 Numbering: – Type: volume Value: 4 – Type: issue Value: 2 Titles: – TitleFull: Auditing: A Journal of Practice & Theory Type: main |
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