HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

Article German OPEN
Cardos Vasile - Daniel;
(2011)
  • Publisher: University of Oradea
  • Journal: Annals of the University of Oradea: Economic Science,volume 1,issue 1 July,pages545-551 (issn: 1222-569X, eissn: 1582-5450)
  • Publisher copyright policies & self-archiving
  • Subject: HF5001-6182 | accounting information systems, auditors, knowledge | Business | HG1-9999 | Finance
    • jel: jel:M42

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 p... View more
  • References (6)

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    8.Hunton, James E., Wright, Arnold M. and Wright, Sally “Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems” Journal of Information Systems, 18:2 (2004): 7-28 9.Jancura, Elise G. “Technical proficiency for auditing computer processed accounting records” The Journal of Accountancy October (1975): 46-59 10.Kim, Hyo-Jeong, Mannino, Michael and Nieschwietz, Robert J. “Information technology acceptance in the internal audit profession: Impact of technology features and complexity” International Journal of Accounting Information Systems 10 (2009): 214-228 11.Institute of Internal Auditors “Internal Auditor Competency Framework” Accessed March 15, 2011.

    http://www.theiia.org/guidance/additional-resources/competency-framework-for-internal-auditors/ 12.International Federation of Accountants “International Education Standard 8 Competence Requirements for Audit Professionals” Accessed March 15, 2011. http://web.ifac.org/media/publications/7/handbook-ofinternational-e-1/ies-8-competence-requirem-1.pdf 13.International Federation of Accountants “International Education Practice Statement 2 “Information Technology for Professional Accountants” Accessed March 15, 2011.

    http://web.ifac.org/media/publications/7/handbook-of-international-e-1/ieps-2-information-techno-1.pdf

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