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| Abstraksi Narasi | : | Recent emphasis on corporate governance has raised the level of interest in and concern about directors` responsibilities. It has become much more critical for directors and others to know more precisely what their responsibilities are and how they might be discharged. this has been apparent in the area of internal controls, where directors have long held certain responsibilities, but where those responsibilities are now being redefined through such means as the Sarbanes-Oxley act (Sarbanes Oakley Act of 2002, public law 107 - 204, 107th congress, USA) and regulatory actions related to corporate governance issues. Information technology (IT) plays a serious role in any modern business system, and therefore, IT considerations play an important part in the controls that are necessary to preserve and protect corporate assets from misapropriation loss and misuse. however, many, if not most, directors do not have a strong understanding of the controls issues raised by IT and do not even know what questions they should ask to place themselves in a position to address their responsibilities. Recognizing this issue, in January 2002. the Information ztechnology Advisory Committee (ITAC) of the Canadian Institute of Chatered Accountants released a brochure called 20 Questions Directors should Ask About IT to assist corporate directors in the discharge of their responsibilities. The document is also intended to be helpful to audit and IT steering committees. Audit committess, of course, are comprised of directors with a particular responsibility in the control area. they usually discharge these responsibilities by interviewing the external and internal auditors as well as key members of management. Again, the steering committee members need to understand what questions to ask in these interviews about IT. In addition, some of the questions will find their way back to such as IT steering Committees, and the brocure was therefore directed to them as well. the purpose of this paper is to explore the responsibilities that are implicit or explicit in the ITAC brochure, to consider how the questions suggested therein relate to those responsibilities and finally assess the direction in which director responsibilities for IT seem to be going as a result of current events. A summary of the questions included in the ITAC brochure is included at the end of this paper for reference purposes. |
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| Abstraksi Narasi | : | In september 2001, the International Federation of Accountant (IFAC) Education Commitee issued Exposure Draft IEG-1, which states, ~Information tecnology is pervasive in the world of business. Competence with this tecnology is an imperative for the profesional accountant.~ This view was seconded by a leading visionary in the assurance profession, who recently dtated that ~every aspectof the accounting profession is being pervaisvely affected by advances in information tecnology ~ [Audit. J.Pract. Theory 21 (1) 2002]. Clearly, accounting/auditing education needs to incorporate these tecnology changesto stay relevant. Despite the apparent need for cange, laeding academicians have recently talked about the posible demise of accounting /auditing education due to a failure keep up with changes in the business world. Accounting /auditing education has been described as outdated, broken, and in need of significant modification (Albrecht WS,Sack RJ.Accounting education: charting the course through a perilous future. Accounting education series. sarasota, FL: American accounting assosiation, Vol. 16, 2000). This study focuses on identifying approprite information tecnologies (ITs) for auditing professors and audit practitioner and measuring their self-perceptions of knowledge about these tecnologies. We conducted a literature search that resulted in the identification of 36 critical information technologies. We then surveyed 1000 accounting information systems (AIS) and auditing professors and 1000 audit practitioners to determine their self-reported IT knowledge levels and perceptions about the best places to learn IT skills. The survey also solicited their views about the best place in the educational process for initially learning these technologies, as well as views about educational methodology. Response rates of 31, 2 % for professors and 24, 7% for practitioners were obtained for the survey. After conducing factor analysis, we found a relatively low level of knowledge for e-commerce and advanced technolohgies and audit automation constructs by both educators and practitioners, but we found a relatively high lev el of knowledge for office automation and accounting firm office automation constructs. results also indicate that the educators with more teaching experience, but lower reported IT knowledge levels, tend to teach auditing. Furthermore, we found a potential "learning gap" between educators and practitioners that may occur for 5 of the 36 technologies examined. The results of this research are important for auditing and AIS education because they strongly suggest that more attention needs to be paid to issues such as assigning courses based on knowledge level rather than seniority, technology training and awareness programs for educators and pratitioners, and coverage of IT in the university curriculum. |
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