Perceived Importance By Auditors In Iran Accounting Essay

Sing the recent advancement in engineering in recent old ages, the hearers will non be able to scrutinize the computing machine information systems, unless the hearers have sufficient accomplishments in the field of information engineering ( IT ) . This article reviews the cognition of information engineering degree and its importance from the point of view of the Persian hearers. The statistical Society consists of senior hearers, supervisors, senior supervisors, directors, and working spouses in Persian houses of audit. The information was gathered through a questionnaire contained 30 information engineerings ( including assorted emerging engineerings ) . In entire 600 questionnaires were distributed manually and electronically in which the standard responses was 84. The analysis of 30 engineerings in 5 implicit in constructions ( General office mechanization, Audit Automation, Accounting house office mechanization, E-Commerce Technologies, Systems Design, and Implementation ) shows that the Persian hearers have sufficient cognition merely in general office mechanization construction and deficiency important cognition for other four construction. On norm, The accounting house office mechanization received the highest average value for the IT importance and Accounting house office mechanization received the highest average value for the IT cognition, whilst e-commerce engineerings receives the lowest average value for both importance and IT knowledge. So the IT cognition among the hearers is less than their understanding toward it importance.

Sing the recent advancement in engineering in recent old ages, the hearers will non be able to scrutinize the computing machine information systems, unless the hearers have sufficient accomplishments in the field of information engineering ( IT ) . This article reviews the cognition of information engineering degree and its importance from the point of view of the Persian hearers. The statistical Society consists of senior hearers, supervisors, senior supervisors, directors, and working spouses in Persian houses of audit. The information was gathered through a questionnaire contained 30 information engineerings ( including assorted emerging engineerings ) . In entire 600 questionnaires were distributed manually and electronically in which the standard responses was 84. The analysis of 30 engineerings in 5 implicit in constructions ( General office mechanization, Audit Automation, Accounting house office mechanization, E-Commerce Technologies, Systems Design, and Implementation ) shows that the Persian hearers have sufficient cognition merely in general office mechanization construction and deficiency important cognition for other four construction. On norm, The accounting house office mechanization received the highest average value for the IT importance and Accounting house office mechanization received the highest average value for the IT cognition, whilst e-commerce engineerings receives the lowest average value for both importance and IT knowledge. So the IT cognition among the hearers is less than their understanding toward it importance.

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Keywords: information engineering cognition, IT knowledge, IT importance, hearers, independent auditing, information systems scrutinizing.

1. Introduction

The progressively dynamic nature of concern airss new challenges on the design and development of information and communicating engineerings. Effective integrating and the openness of engineerings play of all time more critical functions in the modern networked concern environments.

IT is a cardinal component in remove clip and infinite restraints, better and faster entree to information, to day of the month, and is of such instances. In other words, engineering, changed methods of making things, and has led substructures that is made of paper be converted to electronic substructure, that the electronic exchange of information in footings of call. Widespread and comprehensive of IT as a utile tool with many applications, doing many alterations in all economic sciences and societal Fieldss ( Salehi and Abdipour, 2011 ) . In this scope, the increasing usage of accounting and scrutinizing professionals of information engineering has non been exempted. Particular, nature of this profession is such that it requires attending to the pro history, is about answerability and transparence ( Gleim, 2006 ) .

IT increases dealing treating truth and velocity, and can take to competitory advantage for many houses in footings of operational efficiency and cost nest eggs and to cut down human mistakes ( Salehi and Husini, 2011 ) . With turning competition in the profession, audit houses need to scrutinize service quality have realized. That to accomplish this intent, hearers should be independent, professional competent and have to ethical competency as the alone features of the hearer ; from where it qualified professional hearer is required to detect complex issues, so competency in IT is really of import for Professional Accountants due to its widespread usage in the concern universe ( the International Federation of Accountants, 2001 ) . For this ground, the International Federation of Accountants Education Committee ( 2006 ) has stated, “ Information engineering is widespread in concern, and professional comptrollers to vie in this engineering require. ”

In future old ages, paperless audit will go platitude, as concerns progressively shift to paperless systems scrutinizing package is changed developed that allows hearers to finish most processs online ( Bierstaker et al, 2001 ) . Due to the increasing dependance on concern to computing machine information systems such as e-commerce, independent hearers must be able to measure the dependability of fiscal statements prepared on the footing of computing machine informations and analysis of their consequences are. This is of import because hearers justice is effectual the quality of audit ( Bonner, 1999 ) , other manus, determination devising tools may be effectual on hearer judgements ( Janvrin et al. , 2008 ) . Hence, to efficaciously scrutinize online systems, hearers need to integrate online audit package as their primary audit tool and gather grounds electronically ( Bierstaker et al. , 2001 ) .

The balance of the paper is organized as follows. In the following subdivision are discussed the impact of IT on the accounting and audit profession and history. Following, the paper discusses the methodological analysis and presents the consequences of the survey. Finally, supply a sum-up of decision and restrictions of the survey and are suggested of import consequences for future research.

2. Background of hypotheses

The primary map of external auditing is to increase the dependability of audited fiscal statements. This map can be met if the audit be provided with sufficient quality. Audit quality depends on the hearer ‘s ability ( expertness ) in observing mistakes and hearer ‘s willingness ( independency ) to describe such mistakes ( De Angelo, 1981 ) . Nowadays in the universe, fiscal statements audited by independent hearers, really suited tool for informations transportation is considered. The hearers who finally about unity and credibleness are noticing on fiscal statements, major function in bettering corporate information systems have. The rapid growing of engineering and the usage of computing machines in concern consequence in more IT scrutinizing and internal control criterions and guidelines to help hearers in their functions and duties.

The international Auditing Standards No. 401 provinces that the auditing procedure for both internal hearers and external hearers is altering quickly. Factors that are doing these alterations include: globalisation of concern, progresss in engineering, demand for value-added audit, the organisational construction of the client ‘s computerized information systems ( CIS ) activities, and the handiness of informations beginnings paperss. Some computing machine files and any other paperss that may be required in audit merely exist for a short period of clip or merely in machine-readable signifier. This systems increase the overall complexness of computerized information systems and the complexness of the specific applications, so, they may impact on the audit. Consequently, accounting information systems increase the hazard of audit and necessitate farther attending. The hearer should understand of the importance and complexness of the computerized information systems activities and handiness of informations for usage in audit. Consequently, the hearers should hold sufficient cognition of CIS for program, direct, monitoring and rating work performed. The hearer should besides see whether specialised CIS accomplishments are needed in an audit ( Abu-Musa, 2008 ) .

Audited account criterions ( AICPA 2007, AU 319.30 ) require that an IT audit must be performed when:

The client utilizes complex concern systems and relies extensively on IT controls ; the client has replaced or made any important alterations to its IT systems ; the client extensively portions data between systems internal organisational systems ; the client is involved in electronic commercialism the client uses emerging engineering ; and important sums of required audit grounds is electronic.

International Federation of Accountants ( 2006 ) states that alterations in IT are permeant, they are progressively in concern as a whole, and have influence in certain concern procedures. For illustration, professional comptrollers need to understand both IT and manual systems, through which the dealing is started, enrollment, processing and coverage are, and how they are interacting and development.

2.1. The IFAC defines IT as:

“ aˆ¦hardware and package merchandises, information systems operations and direction procedures, and the human resources and accomplishments required to use those merchandises and procedures to the undertakings of information production and information systems development, direction, and control ( IFAC, 2001 ) . Definition is a instead wide based definition since it includes “ human resources and accomplishments ” in add-on to hardware and package merchandises. To analyze Greenstein and McKee ( 2004 ) , Greenstein et Al. ( 2008 ) and Janvrin et Al. ( 2008 ) , Noor Aziz and Zainol ( 2009 ) , this survey limited definition of information engineering merely focused on hardware and package merchandises. IT audit can be defined as the procedure of assemblage and measuring independent and impartial of grounds and operation of information systems for supplying sensible confidence to the direction about whether a designed computing machine system to keep informations unity, safeguard assets, allows organisational ends to be achieved efficaciously and uses resources expeditiously ( Yang and Guan, 2004 ) . Auditors will non able to execute audit of computing machine systems, unless derive the productiveness and effectivity of the audit utilizing the new engineering ( Noor Azizi and Zainol, 2009 ) . So in the current information age, IT knowledge is a really of import component of hearer ‘s experience and expertness. Because information storage on the computing machine systems has more efficient, and the figure of minutess done in electronic signifier is spread outing quickly. As IT changes occurs faster, hearers should are synchronized with emerging technological alterations and their impact on organisation ‘s informations processing system, every bit good as alter the audit processs ( Rezaee and Reinstein, 1998 ) . For audit conducted electronically, hearers will utilize the accounting package as the primary tool to garnering electronic grounds. Therefore, electronic worksheets increase audit effectivity, because the information could be issues between hearers in different parts of hearers utilizing mail or remote entree package. If necessary, old ages ago scrutinizing worksheets can easy be moved to the current twelvemonth. Therefore, hearers are expected have higher degree of IT knowledge and accomplishments than the mean comptrollers because they must scrutinize clients with assorted information systems ( Greenstein et al, 2008 ) . Technologies such as electronic informations exchange, image processing, and electronic file transportation, badness the nature of the today procedure audit will alter.

Information engineerings are altering the nature and economic sciences of accounting activity. Society expects hearers have to necessary competency to make the needed work. If hearers have less IT cognition, so this may ensue in proviso of lower audit quality, that this finally leads to cut down assurance stockholders degree are to the fiscal statements ( and finally lead to a lower degree of trust by stakeholders in fiscal statements ) Besides, if hearers have lower IT self-efficacy, this may impact their sensed utility of emerging engineerings, and lower the purpose to follow the engineering. This means that is increased the demand for more accurate than the consequence of professional plants and can non be relied on traditional methods and systems. Undoubtedly, in the visible radiation of big graduated table concern failure such as Enron, MCI-WorldCom and Parmalat, one of the most critical functions is scrutinizing. IFAC ( 2006 ) provinces, professional comptrollers should get to necessitate professional cognition and accomplishments to win as a professional comptroller. IFAC members should guarantee that campaigners possess these IT skills earlier measure uping as professional comptrollers ( IFAC, 2006 ) . Chang and Hwang ( 2003 ) province that harmonizing to the dynamic nature of IT and its widespread acceptance in concern organisations, college instruction and professional preparation efficaciously and expeditiously must fix comptrollers to run into these challenges. ”

The intent of this survey scrutiny consequence of IT in the auditing procedure and discourse about future tendencies IT applications for audit profession. Finding from of this survey is of import as it would widen the bing literature on Persian hearers ‘ IT cognition. In add-on to the hearers ‘ cognition degree, this survey would place the Persian hearers ‘ perceptual experience towards the importance of recent ITs in their audit plants in the specific context and are of import for professional auditing criterions regulators. This is of import because IT edification degrees are different in different states are different. Therefore, the findings of surveies conducted in developed states may non be applicable in the context of developing economic systems like Iran. Results would be utile for hearers about on how progresss in engineering, better scrutinizing efficiency and effectivity in the hereafter. Finally, because we reviewed IT usage and its importance, the Persian hearers may utilize of consequences as a standard for admittance of IT.

It is interesting to observe that despite the impact of information engineering in professional accounting and name old research, few surveies utilizing of IT to be studied, or the importance of applications and tools peculiar were conceived ( Arnold and Sutton, 1998 ; Liang and et al. , 2001 ) . The altering function of IT in audit professional and rapid alterations in IT may assist to of import of this research. We recommended following inquiries with respect to hearers ‘ IT cognition:

First inquiry: What sort of information engineering is more of import for Persian hearers?

Second inquiry: what sort of information engineering usage normally by Persian hearers?

3. Literature reappraisal

While the impact of IT in concern has grown exponentially in the past two decennaries, few surveies examine the usage and perceived importance of IT, peculiarly outside of the largest audit houses ( Fischer 1996 ; Banker et al. 2002 ) . Current criterion, encourage hearers and audit houses to follow IT and utilize IT specializers, when necessary ( AICPA, 2001, 2002, 2005, 2006 ) . But research workers and scrutinizing practicians have been directed about what IT should to follow. Review Literature shows that several surveies review distance between the existent degree and desired degree of IT knowledge among hearers.

McKee ‘s survey ( 2000 ) , is likely the survey foremost about the hearers ‘ IT cognition, he studied Norse scrutinizing profession IT cognition during the late 1998 and early 1999. Major findings from this study include: Female respondents overall have IT knowledge lower than male respondents. 71 % of the respondents believed they had received less than equal coverage of information engineerings in their college or university careers.17.3 % of the respondents self-rated their overall cognition of information engineering as either low or really low. “ Large 5 ” audit house respondents self-rated their overall cognition of information engineering higher than did other respondents ( statistically important at 0.05 degree ) in 20 of the 25 engineerings surveyed.

Lymr and Dbrsny ( 2003 ) discourse issues about the function of hearers in supplying confidence on corporate coverage via the Internet. They find spreads between the usage of IT and professionals replies, and conclude that: the existent dictums made therefore far by assorted organic structures around the universe autumn well abruptly as a response to the challenges that arise from current and future Internet coverage engineerings.

Bierstaker and et Al. ( 2003 ) found that the per centum of internal hearers surveyed in 2002 that usage of assorted package was rather low, therefore shows that these engineerings are still really much emerging in the design and usage. For illustration, for e-commerce privateness and unity, merely 12 % of the internal hearers used package, for specialised fraud, merely 19 % used package, and for uninterrupted dealing monitoring, merely 18 % used package. For organisations with grosss less than $ 250 M, none of the internal hearers used each of these types of package. They express the major grounds cited for non utilizing such package was non cost, but that this package was non available. Cost was the 2nd ground, nevertheless, the consequences indicate that if the package is available, they either are non cognizant of it, make non to the full understand the benefits from a cost-benefit position, or the package merely has high monetary value that can merely be afforded by big organisations.

Brazel et Al. ( 2004 ) reported that the electronic reappraisal of work documents instead than the traditional face to confront meeting between preparer and referee may cut down hearers ‘ feelings of answerability, and ensuing in hearers executing their work less exhaustively.

Greenstein, Prosch and McKee ( 2004 ) , developed McKee ‘s ( 2000 ) survey by look intoing the appropriate degree of information engineering scrutinizing professors and audit practicians. Study indicated a comparatively low degree of cognition for e-commerce and advanced engineerings and audit mechanization by both pedagogues and practicians. The survey, nevertheless, found a comparatively high degree of cognition for office mechanization and accounting house office mechanization concepts.

Hunton et Al. ( 2004 ) conducted an experimental survey to understand, buttocks and analyze the extent to which fiscal hearers and IS audit specializers recognize differences in the nature and alone concern and audit hazards associated with ERP systems, as compared with traditional computerized ( non-ERP ) systems. The consequences suggested that fiscal hearers are significantly less concerned about ERP hazards compared with IS audit specializers. Furthermore, is audit specializers are less confident in fiscal hearers ‘ abilities to acknowledge the alone hazards posed by ERP systems, which could hold harmful effects on audit quality.

Chen, Tseng and Chang ( 2005 ) showed that merely half of the accounting houses in Taiwan used the Internet in business-related activities. They argue that if the houses do non utilize the Internet, while the houses ‘ clients have transmitted their informations through Internet to the house, so the hearers ‘ ability to assist clients in heightening added value is questionable.

Chen ‘s ( 2005 ) Survey showed that comptrollers in Taiwan, on norm, have skills work by computing machines and the professional accounting package. Despite these consequence, Chen argues that the ability of comptrollers in executive direction functions, confer withing and rating of information engineering deployment is still an issue of great concern. These statements raised the issue of the sensed value of assorted IT cognition and accomplishments by audit practicians.

Janvrin et Al. ( 2008 ) examine whether audit IT usage and whether the IT importance depends on the house size. A field-based questionnaire was used to roll up informations from 181 hearers stand foring Large 4, national, regional, and local houses. Their consequences show that hearers extensively use a assortment of audit applications including analytical methods, audit study composing, electronic work documents, Internet hunt tools, and trying. Hearers perceive different plans that were of import ( e.g. , fraud reappraisal ) , but use them seldom. They besides result in that usage of IT specializers is infrequent, even by hearers who examine clients with complex IT. Finally, their findings indicate that IT is used in audit work and perceived importance vary by house size.

Greenstein et Al. ( 2008 ) performed a study in Germany and the United States of America during the old ages 2000-2001. Their survey showed a comparatively low degree of cognition for the construction of e-commerce engineerings, systems design and execution and audit mechanization and the comparatively high degree of cognition for the constructions and General office mechanization for the German and the United States hearers. Knowledge of German hearers for e-commerce over the United provinces hearers find. While cognition of United States hearers for systems design and execution and audit mechanization engineering over German hearers found. Importantly that, the survey showed that over a one-fourth of respondents in both states cognition of their engineering “ less than adequate ” are presented.

Noor Aziz and et Al. ( 2009 ) performed a study similar to the survey of Greenstein, Porsch, ( 2000 ) Janvrin et Al. ( 2004 ) , Greenstein et Al. ( 2008 ) , but between hearers in Malaya about the IT cognition of hearers and IT importance in the context of certain Audit work. The consequences survey is based on informations collected from 95 audit houses via mail-clad questionnaires. In footings of cognition, the consequences show the average value for the self-perceived IT cognition points ranges from 1.35 to 3.49, which is lower than the average value scope for their perceptual experience towards the importance of IT ( 2.01 to 3.84 ) . So, IT knowledge among hearers is less of IT of import.

4. Research methodological analysis

The statistical sample of this survey was chosen among spouses of audit houses, senior hearers, supervisors, and audit directors working in the audit house member of the Persian institutes of audit. The questionnaire was used to roll up information about this research. 600 questionnaires were distributed indiscriminately. After excluding the uncomplete and wrong questionnaires, the present research was accomplished by 84 believable and useable questionnaires. Harmonizing to the bash researches by the research workers in this filed, and analyze the newest issues of IFAC and AICPA and some e-commerce books, the questionnaire is consists of 30 information engineerings. Before the existent survey to guarantee the cogency of the questionnaire, sentiments and suggestions of the module members ( instructors of accounting information systems ) were considered in developing and reforming the concluding questionnaire used in this survey ( the questionnaire was in annex no.1 ) . The dependability trial in gathered information was accomplished by usage of Cronbach ‘s alpha, to look into the internal consistence of the questionnaire on the footing of correlativity norm between the points. By usage of the Cronbach ‘s alpha, the dependability trial result in Table 1 shows that the questionnaire design is dependable and the gathered information is really dependable and consistent.

Table 1. Dependability Statistics for IT knowledge and of import

Reliability Statistics for IT cognition

Reliability Statistics for IT of import

Cronbach ‘s Alpha

0.96

0.926

Cronbach ‘s Alpha Based on Standardized Items

0.96

0.925

N of Items

A

30

30

5. The consequences

Demographic informations on the audit practicians included in this study is presented in Table 1. This information indicates that respondents represented a broad assortment of ages, experience degrees, and place degrees.

Table 2. Participant Demographics

A

A

A

Frequency

Mean or Percent ( Std. Dev. )

Age In Years

34.13

( 7.15 )

Old ages as an External Hearer

10.36

( 7.28 )

Current Position:

Senior hearer

43

51.2 %

Supervisor

18

21.4 %

Senior Supervisor

12

14.3 %

Director

6

7.1 %

Spouse

3

3.6 %

Missing

2

2.4 %

Gender:

Male

80

95.2 %

Female

3

3.6 %

Missing

1

1.2 %

University Degree:

Diplomat Associate

2

2.4 %

Bachelor of Art ‘s

59

70.2 %

Maestro of Art ‘s

21

25.0 %

Doctor’s degree

1

1.2 %

Missing

A

1

1.2 %

The consequence of Table 2 shows that the mean age of the respondents is 34.13. Similarity the respondents were asked to demo their auditing experience. The respondents ‘ experience is ranged from 2 to 32 old ages with the mean experience degree of 10.36 old ages. The demographic information shows that the respondent hearers are wholly experienced in their calling, therefore they are able to react to the meaningful inquiries. The female respondents consist of % 3.6 that shows a really low rate of working adult females in scrutinizing work in Iran. The highest degree of instruction for bulk ( % 70.2 ) is unmarried man ‘s grade and % 96.4 of respondents have unmarried man ‘s or higher university grade which shows that people with high instruction are employed in scrutinizing work in Iran.

5.1. The consequences of importance and cognition of information engineering

30 engineerings in Table 3 were analyzed for understanding the information engineering accomplishment in order to find the figure and index of basic infrastructures. To understand the information engineering related to model of audit in Iran, the first portion of the questionnaire asked the respondents to specify their cognition harmonizing to 30 engineerings in one of the standards between 1-5 in which 1 agencies really low cognition and 5 agencies specialized cognition. Using five-point graduated table in which the center point is 3, the per centum of respondents who are below the in-between point shows that they have chosen point 1, 2 in the five-point graduated table. If the respondents ‘ cognition is below the in-between point ( 3 ) we conclude that the typical group has n’t much knowledge about information engineering. Then the questionnaire asked the respondents to specify their apprehension about the importance of these 30 engineerings in the field of scrutinizing work in one of the ternary standards 1, 3 and 5 in which 1= depression, 3 = medium, and 5 = really of import. The mean response for every degree of 30 engineerings has shown in Table 3.

Table 3. Average evaluations and rankings of importance and cognition of IT

Category/Technology

of import

cognition

Nitrogen

Mean

Rank

Std. Dev.

Nitrogen

Mean

Rank

Std. Dev.

General office mechanization:

Word Processing

83

2.90

18

1.25

84

3.14

4

0.84

Electronic Spreadsheets

83

4.47

1

1.09

83

3.57

1

0.90

Electronic mail

83

3

16

1.43

82

3.22

3

0.96

Internet Search & A ; Retrieval

83

3.31

8

1.48

81

3.47

2

0.90

Image Processing

83

2.23

29

1.28

83

2.66

13

0.91

Electronic Presentations

84

2.14

30

1.29

82

2.66

13

0.89

Accounting house office mechanization:

Time Management & A ; Billing Systems

83

3.29

9

1.50

84

2.68

11

0.96

Small Business Accounting Software

83

3.63

4

1.36

84

3.13

5

1.08

Tax Return Preparation Software

83

3.60

5

1.46

83

3.07

7

0.99

Audit Automation:

Generalized Audit Software

81

3.81

3

1.48

81

2.99

8

0.97

Adept Systems

82

3.20

12

1.59

81

2.58

17

1.04

Electronic Working Documents

79

3.84

2

1.42

79

3.13

5

1.08

Embedded Audit Modules/ Real-time Audit Modules

78

3.05

15

1.48

80

2.30

25

1.01

E-Commerce Technologies:

Encoding Software

81

2.73

20

1.44

81

2.43

21

1.05

Digital Communications

80

2.48

25

1.41

82

2.35

22

1.05

Firewall Software/Hardware

77

2.97

17

1.57

79

2.48

20

1.15

EDI-Traditional

84

3.38

7

1.44

83

2.80

9

1.06

EDI-Web Based

81

2.70

21

1.27

80

2.53

19

1.03

Wireless Communications

80

2.38

28

1.30

82

2.15

28

1.15

Intrusion Detection & A ; Monitoring

80

2.85

19

1.52

82

2.33

24

1.09

Internal Network Configurations

80

2.53

24

1.43

82

2.09

30

1.08

External Network Configurations

80

2.45

26

1.59

82

2.13

29

1.10

Systems Design and Implementation:

Database Search & A ; Retrieval

82

3.29

9

1.51

83

2.78

10

0.99

Simulation Software

79

2.59

23

1.61

82

2.20

27

0.92

Flowcharting/Data Modeling

81

3.10

14

1.48

82

2.67

12

1.01

Computer Aided Systems Engineering Tools

83

2.45

26

1.41

84

2.21

26

1.04

Concerted Client/Server Environment

83

2.66

22

1.43

83

2.34

23

1.07

Workflow Technology

82

3.12

13

1.49

84

2.63

15

0.95

Database Design & A ; Installation

83

3.22

11

1.43

84

2.58

17

1.08

Test Data

78

3.46

6

1.40

80

2.63

15

0.96

Valid N ( listwise )

0

A

A

A

A

60

A

A

A

The consequence of Table 3 shows that the mean apprehension of engineering importance is between 2.14 and 4.47. In response to the first inquiry in which it was asked what sort of IT is more of import for the Persian hearers, 16 engineerings received average value of 3.00 and more, so we can bespeak that the model of scrutinizing work in Iran is interrelated and is more of import for the hearers. These engineerings included Electronic Spreadsheets, E-Mail, Internet Search & A ; Retrieval, Time Management & A ; Billing Systems, Small Business Accounting Software, Tax Return Preparation Software, Generalized Audit Software, Expert Systems, Electronic Working Papers, Embedded Audit Modules/ Real-time Audit Modules, EDI-Traditional, Database Search & A ; Retrieval, Flowcharting/Data Modeling, Workflow Technology, Database Design & A ; Installation, Test Data.

In footings of cognition, the consequences in Table 3 shows that the average value of IT cognition is between 2.09 and 3.57, that is less than the average value of IT importance ( 2.14-4.47 ) . These shows the hearers observed that their IT cognition is less than what is of import in scrutinizing work. In response to the 2nd inquiry about what sort of information engineering the Persian hearers use, merely 7 engineerings ‘ mean values are averagely 3.00 or more, therefore it is imagined that the hearers who answered were informed. These engineerings included Word Processing, Electronic Spreadsheets, E-mail, Internet Search & A ; Retrieval, Small Business Accounting Software, Tax Return Preparation Software, and Electronic Working Papers.

Figure 1 in below summarized the average value of every IT class. The general office mechanization received the highest average value for the IT cognition and the accounting house office mechanization received the highest average value for the IT importance, while the e-commerce information engineering received the lowest mean value both for the importance and cognition of information engineering. The general reading is that the Persian hearers merely have enough IT merely for one ( general office mechanization ) of the five concepts. However, the alternate reading may be that cognition of all single information engineerings is n’t truly necessary for professional judgement. Many hearers may non execute undertakings which require all the specific IT cognition surveyed. Most hearers may non execute the responsibilities which require accomplish all surveyed specific IT cognition. Besides, they may tilt on the experts in order to utilize different personal businesss of information engineering.

Figure 1.Average average value of importance and cognition for each class of engineerings.

By and large, on the footing of a five-point graduated table the respondents were asked to specify their present cognition of information engineering and their apprehension about the present map of information engineering in Iran. The consequences show that the hearers understand the sufficient IT importance ( average value = 3.05 ) , while the present cognition of the hearers in order to scrutinize the information systems is less than the sufficient sum ( average value = 2.68 ) .

6. Decision

Although the IT has changed unusually the auditing procedure, in Iran no research about use of information engineering and its importance in scrutinizing work was accomplished. This survey foremost prepares the of import construct about the hearers ‘ understanding toward the importance and cognition of information engineering in the specific model of audit in Iran.

Two intents expected in this survey. The first intent is placing the interconnected engineerings from point of view of the external hearers in Iran. From point of view of the respondent hearers 16 engineerings are of import, so it was considered that they are interrelated in the specific model of scrutinizing work in Iran. It ‘s interesting to pay attending that although the basic tool of information system ‘s audit is generalized audit package, and the respondent hearers understand the importance of the generalized audit package in their auditing work ( 3.81 ) , but in pattern it is used less due to the hearers ‘ cognition which is about 2.99. The other 13 engineerings were considered less of import and therefore they are considered less relevant.

The 2nd intent is to place the degree of IT knowledge among the external hearers in Iran. The respondent hearers have good cognition in 7 engineerings and have small cognition in 23 staying engineerings. The engineerings that reacting hearers are good at are in the class of general office mechanization, accounting steadfast office mechanization, and audit mechanization. Most hearers considered themselves as holding hapless cognition of more complicated engineerings specially engineerings such e-commerce and system design and Installation. Harmonizing to the less complicated information systems were accepted by Persian companies, less demand for external hearers in order to derive cognition may besides specify these findings. However, since most of these companies are traveling toward digital minutess, unknowingness of the hearers about audit mechanization and e-commerce engineerings like coding package, designation of incursion and monitoring and the accomplishments of embedded audit faculties and real-time audit faculty may impact the audit dependability. By and large, the norm accomplishment in 4 constructions is somewhat worrying in Iran. As reported in figure1 and shown in table 2, amount of accomplishments of Persian hearers for these 4 constructions include, e-commerce engineerings, audit mechanization, system design & A ; execution, and accounting house office mechanization located in the below portion of the fivefold standards. However, all accomplishments for the construction of general office mechanization were seen in the upward, hence it seems that the Persian hearers are free with the construction of general office mechanization. On mean the Persian hearers have comparatively high cognition degree for 4 of 6 points of this construction ( general office mechanization ) which consists of word processing, Electronic Spreadsheets, E-mail, and Internet Search & A ; Retrieval. However, in general, the group is free in this class, they are less free with image processing and electronic presentation compared with other four points of this construction. The engineerings general office mechanization construction are non truly considered as an emerging engineering, so accomplishing the mean degree of high cognition for this construction made a logical cogency for the overall consequences. It shows that the scrutinizing profession in Iran demands to cover with this topic that profession must be appropriate for society demands. However, it ‘s interesting to pay attending that low degree of cognition of develop engineerings among the Persian hearers correspond with people who investigated other surveies, like Janvrin et Al. ( 2008 ) , Greenstein et Al ( 2004 ) , Noor Aziz et Al ( 2008 ) Greenstein et Al ( 2008 ) .

The consequences of this survey prepare of import points for the standard regulators, research workers, and audit staffs refering how the audit houses use of IT now. We hope that the consequences of this research will assist non merely the audit staffs but besides will assist the faculty members to concentrate on developing the necessity accomplishments of IT in graduation clip. Harmonizing to the attempts of Iran authorities to speed up the development of IT substructures, it ‘s besides expected that the Persian companies, particularly big companies, accept more advanced information systems. So, the members of the Iranian institute of certified comptrollers should set up the needed criterions for measuring and commanding the conceptual and practical accomplishments of IT when having a papers of a certified comptroller, and for working in audit profession.

Restrictions

All studious researches have many restrictions that may be impact on usefulness and cogency of the consequence. The general restriction of the present research is that since the questionnaire asked the respondents to specify their cognition, there is no manner to place whether their cognition degree accurately describes their existent cognition or non.

Future the survey

Harmonizing to the obtained consequences it suggests that:

1. As the needed accomplishments of information engineering may alter over clip, the systematic survey and paperss of such alterations are valuable.

2. Comparison the combination of engineering construction over clip in order to understand the basic engineerings can assist to foretell the hereafter.

3. The research workers can look into in future what technologies the hearers use in each measure of scrutinizing work.

4. The research workers can look into in future how the scrutinizing complicacy and determination devising activities affect on the use of applied plans of IT audit.

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