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Improvements in Audit Risks Related to Information Technology Frauds

Author

Listed:
  • Saeed Askary

    (Abu Dhabi University, UAE)

  • David Goodwin

    (University of Wollongong in Dubai, UAE)

  • Roman Lanis

    (University of Technology, Sydney, Australia)

Abstract

In this paper, the authors examine how different types of fraud in most Information Technology (IT) environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit quality and report. The data sources in this study came from the Computer Crime and Security Survey report (CSI) 2008. By relating different IT fraud to audit risk components through trend analysis in IT fraud improvements from 2001 to 2008, the authors measured declined percentages for control risks, inherent risks, and detection risks. They found that an improvement in control risks has been achieved up to 52.80%, 43% for detection risks, and 14% for inherent risks. An overall improvement in audit risk is 47.5%, which is a considerable development in audit quality. The study shows that progress in detecting IT fraud positively reduced audit risks and has significantly increased the audit quality since 2001.

Suggested Citation

  • Saeed Askary & David Goodwin & Roman Lanis, 2012. "Improvements in Audit Risks Related to Information Technology Frauds," International Journal of Enterprise Information Systems (IJEIS), IGI Global, vol. 8(2), pages 52-63, April.
    • Handle: RePEc:igg:jeis00:v:8:y:2012:i:2:p:52-63
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    Cited by:

    1. Di Zhu & Chang Liu & Yong Dong & Junguo Hua, 2022. "The Effect of Environmental Regulation on Corporate Environmental Governance Behavior and Its Mechanisms," Sustainability, MDPI, vol. 14(15), pages 1-18, July.

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