-
1
-
-
2942535555
-
EDI risk assessment
-
Aggarwal, R. and Rezaee, Z. (1996), “EDI risk assessment”, The Internal Auditor, Vol. 53 No. 1, pp. 40-4.
-
(1996)
The Internal Auditor
, vol.53
, Issue.1
, pp. 40-44
-
-
Aggarwal, R.1
Rezaee, Z.2
-
2
-
-
84986096694
-
Auditing in a CIS environment
-
Australian Society of CPAs and The Institute of Chartered Accountants in Australia, Australian Auditing Standards Board, Australian Accounting Research Foundation, Prentice-Hall, Englewood Cliffs, NJ
-
Australian Auditing Standard (AUS) 214 (1997), “Auditing in a CIS environment”, in Australian Society of CPAs and The Institute of Chartered Accountants in Australia, Auditing Handbook, Australian Auditing Standards Board, Australian Accounting Research Foundation, Prentice-Hall, Englewood Cliffs, NJ.
-
(1997)
Auditing Handbook
-
-
-
3
-
-
75949094723
-
-
Information Technology Centre of Excellence
-
Australian Society of CPAs (1994), EDI – A Business Perspective, Information Technology Centre of Excellence.
-
(1994)
EDI – A Business Perspective
-
-
-
4
-
-
0002198254
-
Cognitive processes and knowledge as determinants of auditor expertise
-
Bonner, S.E. and Pennington, N. (1991), “Cognitive processes and knowledge as determinants of auditor expertise”, Journal of Accounting Literature, Vol. 10, pp. 1-50.
-
(1991)
Journal of Accounting Literature
, vol.10
, pp. 1-50
-
-
Bonner, S.E.1
Pennington, N.2
-
5
-
-
1542521678
-
Electronic data interchange: controlling the risk
-
Spring
-
Bradley, R. and Garsombke, E. (1993), “Electronic data interchange: controlling the risk”, Internal Auditing, Spring, pp. 53-8.
-
(1993)
Internal Auditing
, pp. 53-58
-
-
Bradley, R.1
Garsombke, E.2
-
6
-
-
0010874507
-
EDI security and controls
-
Burns, D.C. and Sorton, H.L. (1991) “EDI security and controls”, Bank Management, Vol. 67 No. 2, pp. 27-31.
-
(1991)
Bank Management
, vol.67
, Issue.2
, pp. 27-31
-
-
Burns, D.C.1
Sorton, H.L.2
-
7
-
-
0042662349
-
A survey of techniques for auditing EDP-based accounting information systems
-
Cash, J.I., Bailey, A.D. and Whinston, A.B. (1977), “A survey of techniques for auditing EDP-based accounting information systems”, The Accounting Review, Vol. LII No. 4, pp. 813-32.
-
(1977)
The Accounting Review
, vol.LII
, Issue.4
, pp. 813-832
-
-
Cash, J.I.1
Bailey, A.D.2
Whinston, A.B.3
-
8
-
-
84986080498
-
Establishing reliability in an EDI environment
-
Chan, S. (1992), “Establishing reliability in an EDI environment”, The EDP Auditor Journal, Vol. II, pp. 47-51.
-
(1992)
The EDP Auditor Journal
, vol.II
, pp. 47-51
-
-
Chan, S.1
-
9
-
-
0004319955
-
-
2nd ed., The Canadian Institute of Chartered Accountants, Canada
-
Chan, S., Govindan, M., Picard, J.Y. and Leschiutta, E. (1993), EDI for Managers and Auditors, 2nd ed., The Canadian Institute of Chartered Accountants, Canada.
-
(1993)
EDI for Managers and Auditors
-
-
Chan, S.1
Govindan, M.2
Picard, J.Y.3
Leschiutta, E.4
-
10
-
-
0000726598
-
The effect of experience on auditors’ judgements
-
Colbert, J.L. (1989), “The effect of experience on auditors’ judgements”, Journal of Accounting Literature, Vol. 8, pp. 137-49.
-
(1989)
Journal of Accounting Literature
, vol.8
, pp. 137-149
-
-
Colbert, J.L.1
-
12
-
-
58149438731
-
Construct validity in psychological tests
-
Vol
-
Cronbach, L.J. (1951), “Construct validity in psychological tests”, Psychological Bulletin, Vol 52, pp. 281-302.
-
(1951)
Psychological Bulletin
, vol.52
, pp. 281-302
-
-
Cronbach, L.J.1
-
13
-
-
75949131077
-
Electronic data interchange: implementation and control issues
-
ASCPA Audit Centre of Excellence
-
Cullen, S. (1995), “Electronic data interchange: implementation and control issues”, Perspective on Contemporary Auditing, ASCPA Audit Centre of Excellence, pp. 58-66.
-
(1995)
Perspective on Contemporary Auditing
, pp. 58-66
-
-
Cullen, S.1
-
15
-
-
33747755129
-
The impact of advanced computer systems on controls and audit procedures: a theory and an empirical test
-
Davis, G.B. and Weber, R. (1986), “The impact of advanced computer systems on controls and audit procedures: a theory and an empirical test”, Auditing: A Journal of Practice & Theory, Vol. 5 No. 2, pp. 35-49.
-
(1986)
Auditing: A Journal of Practice & Theory
, vol.5
, Issue.2
, pp. 35-49
-
-
Davis, G.B.1
Weber, R.2
-
17
-
-
0003834662
-
-
4th ed., Irwin, Boston, MA
-
Emory, C.W. and Cooper, D.R. (1991), Business Research Methods, 4th ed., Irwin, Boston, MA.
-
(1991)
Business Research Methods
-
-
Emory, C.W.1
Cooper, D.R.2
-
18
-
-
75949090085
-
-
3rd ed., John Wiley & Sons, Brisbane
-
Gill, G.S. and Cosserat, G.W. (1993), Modern Auditing in Australia, 3rd ed., John Wiley & Sons, Brisbane.
-
(1993)
Modern Auditing in Australia
-
-
Gill, G.S.1
Cosserat, G.W.2
-
20
-
-
0010777111
-
-
3rd ed., Thomas Nelson, Australia
-
Gul, F.A., Teoh, H.Y., Andrew, B.H. and Schelluch (1994), Theory and Practice of Australian Auditing, 3rd ed., Thomas Nelson, Australia.
-
(1994)
Theory and Practice of Australian Auditing
-
-
Gul, F.A.1
Teoh, H.Y.2
Andrew, B.H.3
Schelluch4
-
21
-
-
67349093389
-
AHP judgement models of EDP auditors’ evaluation of internal control for local area networks
-
Fall
-
Harper, R.M. Jr (1988), “AHP judgement models of EDP auditors’ evaluation of internal control for local area networks”, Journal of Information Systems, Fall, pp. 67-85.
-
(1988)
Journal of Information Systems
, pp. 67-85
-
-
Harper, R.M.1
-
22
-
-
0343800296
-
-
Monograph Series 7, The EDP Auditors Foundation, USA
-
Jamieson, R. (1994), EDI: An Audit Approach, Monograph Series 7, The EDP Auditors Foundation, USA.
-
(1994)
EDI: An Audit Approach
-
-
Jamieson, R.1
-
23
-
-
84965805121
-
-
6th ed., International edition, Harcourt Brace Jovanovich, FL
-
Judd, C.M., Smith, E.R. and Kidder, L.H. (1991), Research Methods in Social Relations, 6th ed., International edition, Harcourt Brace Jovanovich, FL.
-
(1991)
Research Methods in Social Relations
-
-
Judd, C.M.1
Smith, E.R.2
Kidder, L.H.3
-
25
-
-
84986110357
-
An examination of consensus between external and internal auditors
-
Landry, R. Jr, Letzkus, W.C. and Cronan, T. (1989), “An examination of consensus between external and internal auditors”, The EDP Auditor Journal, Vol. IV, pp. 53-63.
-
(1989)
The EDP Auditor Journal
, vol.IV
, pp. 53-63
-
-
Landry, R.1
Letzkus, W.C.2
Cronan, T.3
-
26
-
-
0001166819
-
Modelling the determinants of audit expertise
-
Libby, R. and Tan, H. (1994), “Modelling the determinants of audit expertise”, Accounting, Organisations & Society, Vol. 19 No. 8, pp. 701-16.
-
(1994)
Accounting, Organisations & Society
, vol.19
, Issue.8
, pp. 701-716
-
-
Libby, R.1
Tan, H.2
-
27
-
-
38249014080
-
The social construction of positive choices
-
Neu, D. (1992), “The social construction of positive choices”, Accounting, Organisations and Society, Vol. 17 No. 3/4, pp. 223-37.
-
(1992)
Accounting, Organisations and Society
, vol.17
, Issue.3-4
, pp. 223-237
-
-
Neu, D.1
-
28
-
-
0346147656
-
Control of electronic data interchange systems
-
March
-
Norris, D. and Waples, E. (1989), “Control of electronic data interchange systems”, Journal of Systems Management, March, pp. 21-5.
-
(1989)
Journal of Systems Management
, pp. 21-25
-
-
Norris, D.1
Waples, E.2
-
32
-
-
84986113991
-
Auditing in a paperless environment
-
Pearson, M. (1996), “Auditing in a paperless environment”, Ohio CPA Journal, Vol. 55 No. 3, pp. 31-2.
-
(1996)
Ohio CPA Journal
, vol.55
, Issue.3
, pp. 31-32
-
-
Pearson, M.1
-
33
-
-
84986113983
-
Electronic commerce
-
Pirie, D. and Sheehy, D. (1996), “Electronic commerce”, CA Magazine, Vol. 129 No. 5, pp. 45-7.
-
(1996)
CA Magazine
, vol.129
, Issue.5
, pp. 45-47
-
-
Pirie, D.1
Sheehy, D.2
-
34
-
-
34548810457
-
-
“EDI: control and audit issues”
-
Powers, W.J. and Carver, T. (1990), “EDI: control and audit issues”, The EDP Auditor Journal, Vol. 1, pp. 25-30.
-
(1990)
The EDP Auditor Journal
, vol.1
, pp. 25-30
-
-
Powers, W.J.1
Carver, T.2
-
36
-
-
3843105114
-
EDI's effect on internal controls
-
Vol
-
Sadhwani, A.T., Kim, I., and Helmerci, J. (1989), “EDI's effect on internal controls”, EDPACS, Vol XVII No. 1, pp. 1-10.
-
(1989)
EDPACS
, vol.XVII
, Issue.1
, pp. 1-10
-
-
Sadhwani, A.T.1
Kim, I.2
Helmerci, J.3
-
37
-
-
84986056524
-
-
“Internal control – a new focus”
-
Schelluch, P. (1995), “Internal control – a new focus”, CPA Communique, p. 60.
-
(1995)
CPA Communique
, pp. 60
-
-
Schelluch, P.1
-
38
-
-
84986074880
-
EDI systems: implications for audit evidence in re-engineering the audit process
-
Winter
-
Stein, D.M. and Rittenberg, L.E. (1995), “EDI systems: implications for audit evidence in re-engineering the audit process”, Internal Auditing, Winter, pp. 10-23.
-
(1995)
Internal Auditing
, pp. 10-23
-
-
Stein, D.M.1
Rittenberg, L.E.2
-
39
-
-
84986083438
-
Electronic data interchange (EDI): what is it and how is it going to change the way we do business?
-
August
-
Takac, F. (1990), “Electronic data interchange (EDI): what is it and how is it going to change the way we do business?”, The Australian Banker, August, pp. 141-6.
-
(1990)
The Australian Banker
, pp. 141-146
-
-
Takac, F.1
-
41
-
-
84986056534
-
-
August
-
Tradegate ECA (formerly known as Electronic Commerce Australia) (1996), Electronic Commerce Newsletter, Vol. 5, August, pp. 1-8.
-
(1996)
Electronic Commerce Newsletter
, vol.5
, pp. 1-8
-
-
-
42
-
-
0010815972
-
Nonresponse bias in mail accounting survey: a pedagogical extension
-
Vol
-
Wallace, R.S.O. and Cooke, T.E. (1990), “Nonresponse bias in mail accounting survey: a pedagogical extension”, British Accounting Review, Vol, 22, pp. 283-8.
-
(1990)
British Accounting Review
, vol.22
, pp. 283-288
-
-
Wallace, R.S.O.1
Cooke, T.E.2
-
43
-
-
0000918870
-
Nonresponse bias in mail accounting surveys: a pedagogical note
-
Wallace, R.S.O. and Mellor, C.J. (1988), “Nonresponse bias in mail accounting surveys: a pedagogical note”, British Accounting Review, Vol. 20, pp. 131-9.
-
(1988)
British Accounting Review
, vol.20
, pp. 131-139
-
-
Wallace, R.S.O.1
Mellor, C.J.2
-
44
-
-
0008278543
-
A model of control and audit procedure change in evolving data processing systems
-
Wand, Y. and Weber, R. (1989), “A model of control and audit procedure change in evolving data processing systems”, The Accounting Review, Vol. LXIV No. 1, pp. 87-107.
-
(1989)
The Accounting Review
, vol.LXIV
, Issue.1
, pp. 87-107
-
-
Wand, Y.1
Weber, R.2
-
45
-
-
0001150554
-
Some characteristics of the free recall of computer controls by EDP auditors
-
Weber, R. (1980), “Some characteristics of the free recall of computer controls by EDP auditors”, Journal of Accounting Research, Vol. 18 No. 1, pp. 214-41.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.1
, pp. 214-241
-
-
Weber, R.1
-
46
-
-
0003678415
-
-
2nd ed., McGraw-Hill, New York, NY
-
Weber, R. (1988), EDP Auditing, Conceptual Foundations and Practice, 2nd ed., McGraw-Hill, New York, NY.
-
(1988)
EDP Auditing, Conceptual Foundations and Practice
-
-
Weber, R.1
-
47
-
-
15744400406
-
Business risk, internal control and audit implications of EDI
-
November
-
Weiner, S. (1995), “Business risk, internal control and audit implications of EDI”, The CPA Journal, Vol. 65 No. 11, November, pp. 56-61.
-
(1995)
The CPA Journal
, vol.65
, Issue.11
, pp. 56-61
-
-
Weiner, S.1
-
48
-
-
84986091549
-
EDP audits of operating systems – an exploratory study of the determinants of the prior probabilities of risk
-
Williams, D.J. and Lillis, A. (1985), “EDP audits of operating systems – an exploratory study of the determinants of the prior probabilities of risk”, Auditing: A Journal of Practice and Theory, Vol. 4 No. 2, pp. 110-17.
-
(1985)
Auditing: A Journal of Practice and Theory
, vol.4
, Issue.2
, pp. 110-117
-
-
Williams, D.J.1
Lillis, A.2
-
49
-
-
84986083443
-
A control-complexity and control-point orientation to the review of an entity's internal control structure in the computer environment
-
Wu, F.H. and Hahn, R.L. (1989), “A control-complexity and control-point orientation to the review of an entity's internal control structure in the computer environment”, Journal of Information Systems, Vol. 3 No. 2, pp. 117-31.
-
(1989)
Journal of Information Systems
, vol.3
, Issue.2
, pp. 117-131
-
-
Wu, F.H.1
Hahn, R.L.2
-
50
-
-
84986083121
-
Attest audit reliance on computer controls
-
August
-
Wyber, J. (1992), “Attest audit reliance on computer controls”, Charter, August, pp. 58-60.
-
(1992)
Charter
, pp. 58-60
-
-
Wyber, J.1
-
51
-
-
0026417689
-
Evaluating software controls for electronic data interchange
-
Adolphson, D.L. and Hansen, J.V. (1991), “Evaluating software controls for electronic data interchange”, European Journal of Operational Research, Vol. 51, pp. 42-6.
-
(1991)
European Journal of Operational Research
, vol.51
, pp. 42-46
-
-
Adolphson, D.L.1
Hansen, J.V.2
-
52
-
-
84986080535
-
Risk assessment and internal controls
-
402, in Australian Society of CPAs and The Institute of Chartered Accountants in Australia, Australian Auditing Standards Board, Australian Accounting Research Foundation, Prentice-Hall, Englewood Cliffs, NJ
-
Australian Auditing Standard (AUS) 402 (1997), “Risk assessment and internal controls”, in Australian Society of CPAs and The Institute of Chartered Accountants in Australia, Auditing Handbook, Australian Auditing Standards Board, Australian Accounting Research Foundation, Prentice-Hall, Englewood Cliffs, NJ.
-
(1997)
Auditing Handbook
-
-
-
53
-
-
84986114440
-
The effects of an EDP environment on the study of accounting systems and internal control
-
Australian Society of CPAs and The Institute of Chartered Accountants in Australia, Australian Auditing Standards Board, Australian Accounting Research Foundation, Prentice-Hall, Englewood Cliffs, NJ
-
Australian Auditing Practice Statement (AUP) 4.1 (1995), “The effects of an EDP environment on the study of accounting systems and internal control”, in Australian Society of CPAs and The Institute of Chartered Accountants in Australia, Auditing Handbook, Australian Auditing Standards Board, Australian Accounting Research Foundation, Prentice-Hall, Englewood Cliffs, NJ.
-
(1995)
Auditing Handbook
-
-
-
56
-
-
84952228666
-
Audit concerns in electronic data interchange
-
Carlin, A. (1990), “Audit concerns in electronic data interchange”, EDPACS Newsletter, Vol. XVII No. 7, pp. 1-7.
-
(1990)
EDPACS Newsletter
, vol.XVII
, Issue.7
, pp. 1-7
-
-
Carlin, A.1
-
57
-
-
0042922994
-
Auditors’ subjective decision environment – the case of a normal external audit
-
April
-
Gibbins, M. and Wolf, F.M. (1982), “Auditors’ subjective decision environment – the case of a normal external audit”, The Accounting Review, April, pp. 245-71.
-
(1982)
The Accounting Review
, pp. 245-271
-
-
Gibbins, M.1
Wolf, F.M.2
-
58
-
-
84952123877
-
Audit and control implications of the OSI seven-layer model in an EDI environment
-
October
-
Gibbs, J. and Sorkin, H.L. (1991), “Audit and control implications of the OSI seven-layer model in an EDI environment”, EDPACS, Vol. 10, October, pp. 8-14.
-
(1991)
EDPACS
, vol.10
, pp. 8-14
-
-
Gibbs, J.1
Sorkin, H.L.2
-
59
-
-
79957985675
-
EDI will come with a rush
-
January
-
Gottliebsen, R. (1995), “EDI will come with a rush”, Business Review Weekly, January, Vol. 16, p. 6.
-
(1995)
Business Review Weekly
, vol.16
, pp. 6
-
-
Gottliebsen, R.1
-
60
-
-
84986154969
-
Electronic data interchange: a definition and perspective
-
Hill, N. and Ferguson, D. (1997), “Electronic data interchange: a definition and perspective”, http://www.edigroup.com/journal/sample1.html
-
(1997)
-
-
Hill, N.1
Ferguson, D.2
-
61
-
-
84986045041
-
-
Intelligent Commercial and Research Information Systems (ICARIS) Project, See Steel, K. ((27 February.)
-
Intelligent Commercial and Research Information Systems (ICARIS) Project (1997). See Steel, K. (http://www.cs.mu.oz.au/research/icaris/icaris.html (27 February.)
-
(1997)
-
-
-
62
-
-
84986143393
-
Electronic commerce – meeting the audit challenge
-
Jamieson, R. (1995), “Electronic commerce – meeting the audit challenge”, IS Audit and Control Journal, Vol. II, pp. 10-17.
-
(1995)
IS Audit and Control Journal
, vol.II
, pp. 10-17
-
-
Jamieson, R.1
-
63
-
-
84986047836
-
-
Working Paper, Department of Commerce, The University of Queensland, June
-
Kent, P. and Weber, R. (1994), Auditor Expertise, Judgment Accuracy and Judgment Confidence, Working Paper, Department of Commerce, The University of Queensland, June.
-
(1994)
Auditor Expertise, Judgment Accuracy and Judgment Confidence
-
-
Kent, P.1
Weber, R.2
-
64
-
-
0004150472
-
-
John Wiley & Sons, Canada
-
Machlup, F. and Mansfield, U. (1983), The Study of Information, Interdisciplinary Messages, John Wiley & Sons, Canada.
-
(1983)
The Study of Information, Interdisciplinary Messages
-
-
Machlup, F.1
Mansfield, U.2
-
65
-
-
28844469476
-
Accuracy and consensus in accounting studies of decision making
-
Murray, D. and Regel, R.W. (1992), “Accuracy and consensus in accounting studies of decision making”, Behavioral Research in Accounting, Vol. 4, pp. 126-39.
-
(1992)
Behavioral Research in Accounting
, vol.4
, pp. 126-139
-
-
Murray, D.1
Regel, R.W.2
|