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The Production of Comfort : - How Financial Auditors Experience that they Become Comfortable with I T -auditors
Auditors need to feel comfortable when signing the audit in order to produce comfort to society. Today, most companies use complex IT-systems that require that an IT-audit is performed. Rarely auditors possess the sufficient knowledge to perform the IT-audit and therefore an external part of the audit team is involved, namely IT-auditors. It can therefore be problematic for the auditors to ensure the quality of this part of the audit. In this thesis we aim to widen the understanding of how IT-auditors affect how auditors experience that they become comfortable. To investigate the addressed problem the following research question is asked: How do financial auditors experience that they become comfortable with IT-auditors? Ten auditors were interviewed on how they experience the different senses of the Comfort theory to become comfortable. With these senses as background, the study’s aim is to gain a perception of how auditors in Sweden perceive that they become comfortable with IT-auditors, which makes the auditor comfortable to sign the audit. The conclusions are that certain characteristics, such as technical and social skills together with good communication and understanding of the IT- auditors work is perceived as important factors for auditors to become comfortable
The Production of Comfort : - How Financial Auditors Experience that they Become Comfortable with I T -auditors
Auditors need to feel comfortable when signing the audit in order to produce comfort to society. Today, most companies use complex IT-systems that require that an IT-audit is performed. Rarely auditors possess the sufficient knowledge to perform the IT-audit and therefore an external part of the audit team is involved, namely IT-auditors. It can therefore be problematic for the auditors to ensure the quality of this part of the audit. In this thesis we aim to widen the understanding of how IT-auditors affect how auditors experience that they become comfortable. To investigate the addressed problem the following research question is asked: How do financial auditors experience that they become comfortable with IT-auditors? Ten auditors were interviewed on how they experience the different senses of the Comfort theory to become comfortable. With these senses as background, the study’s aim is to gain a perception of how auditors in Sweden perceive that they become comfortable with IT-auditors, which makes the auditor comfortable to sign the audit. The conclusions are that certain characteristics, such as technical and social skills together with good communication and understanding of the IT- auditors work is perceived as important factors for auditors to become comfortable
The Production of Comfort : - How Financial Auditors Experience that they Become Comfortable with I T -auditors
Hedman, Sara (author) / Törnby, Alexander (author) / Påhlman, Lisa (author)
2015-01-01
Theses
Electronic Resource
English
DDC:
720
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