An Empirical Study of the Effect of Internal Auditor’s Self-efficacy and Audit Quality with Continuous Audit System Implementation in the Semiconductor Industry
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 100 === Now many companies have already implemented the information system for their daily operations, and there have various problems for segregation of duties(SOD) due to information system complexity. And it will have significant impact in the enterprise internal...
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| Format: | Others |
| Language: | zh-TW |
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2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85853g |
| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 100 === Now many companies have already implemented the information system for their daily operations, and there have various problems for segregation of duties(SOD) due to information system complexity. And it will have significant impact in the enterprise internal control for the access security control of the information system. ERP users are often be assigned the inappropriate authorizations in the enterprise due to reduce management cost or convenicent and it will make damage to the enterprise because of the internal control loopholes.
It brings auditors huge impact due to the application of modern information technology and the changing of the audit trail do audit work lack of efficiency for the auditor.The empirical of this research shows that the use of continuous auditing system can effectively improve the working efficiency of auditors and can improve internal auditors self-efficacy and audit quality.
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