Title

The Influence of Information Technology Control Activities on the Financial Statement Audit

Document Type

Article

Publication Date

2008

Publication Title

Review of Business Information Systems

DOI

10.19030/rbis.v12i3.4355

Abstract

This study examines the influence of assessed information technology (IT) control reliability on financial statement audit effort and fees. Since SAS 94 requires auditors to consider an auditees use of IT controls during audit planning, this study seems highly relevant. Using archived audit workpaper documentation, our results show that IT control strength assessments are inversely associated with control risk assessments, audit hours, and fees. Results also show that both the control risk and IT control strength assessments have similar influence on hours and fees.

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