Training Auditors in Strategic Systems Auditing Using Online Computerized Systems: Can Prior Schema Affect Auditors’ Knowledge Acquisition?

International Journal of Critical Accounting, Vol. 5, No. 5, 2013

Posted: 4 Jan 2012 Last revised: 28 Jan 2014

See all articles by Partha Sarathi Mohapatra

Partha Sarathi Mohapatra

Zayed University

Velina Popova

Virginia Polytechnic Institute and State University

Li Xu

Washington State University, Vancouver

Date Written: January 4, 2012

Abstract

Auditing firms can potentially increase their organizational memory and enhance learning from computerized aids. One potential application of computerized aids in auditing firms is training for strategic systems auditing (SSA) or business risk auditing, which is increasingly popular in these firms. Even the American Institute of Certified Public Accountants, (AICPA) has endorsed the use of SSA for evaluating audit evidence (AICPA, 2002; Power, 2007). Better SSA expertise among auditors might help to avoid the problems that have been observed with this method. We suggest that different training mechanisms be implemented when training novice and experienced auditors.

Keywords: strategic systems auditing, SSA, learning theory, cognitive load, hypertext navigation structure

Suggested Citation

Mohapatra, Partha Sarathi and Popova, Velina and Xu, Li, Training Auditors in Strategic Systems Auditing Using Online Computerized Systems: Can Prior Schema Affect Auditors’ Knowledge Acquisition? (January 4, 2012). International Journal of Critical Accounting, Vol. 5, No. 5, 2013, Available at SSRN: https://ssrn.com/abstract=1979471

Partha Sarathi Mohapatra (Contact Author)

Zayed University ( email )

Academic City
Dubai
United Arab Emirates

Velina Popova

Virginia Polytechnic Institute and State University ( email )

Pamplin College of Business
Blacksburg, VA 24061
United States

Li Xu

Washington State University, Vancouver ( email )

14204 NE Salmon Creek Avenue
Vancouver, WA WA 98686-9600
United States

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