E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management & Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise?
Informatica Economica, Vol. 14, No. 1, 2010
25 Pages Posted: 10 Feb 2010
Date Written: January 1, 2010
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits. We hypothesize and find evidence indicating that information technology and communication expertise are positively related to expertise in E-commerce audit judgment. We also find that system change management expertise and information technology audit expertise mediate this relationship.
Keywords: E-commerce audit judgment, IT audit, structural equations modeling
JEL Classification: M4, M40, M41, M49
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