The Influence of Internal Audit on Information System Effectiveness: Perceptions of Internal Auditors

43 Pages Posted: 5 Nov 2015

See all articles by Paul J. Steinbart

Paul J. Steinbart

Arizona State University (ASU) - School of Accountancy

Robyn Raschke

University of Nevada, Las Vegas

Graham Gal

University of Massachusetts Amherst - Isenberg School of Management

William N. Dilla

Iowa State University - Department of Accounting and Finance

Date Written: November 3, 2015

Abstract

This paper presents the results of a survey of internal auditors’ perceptions about the nature of the relationship between the information security and the internal audit functions in their organization and the effect of that relationship on their organization’s information security efforts. Internal auditors perceive that increasing the frequency with which they review some information security activities improves the quality of the relationship between the two functions. Considering their role to be that of an advisor more than a policeman also improves the quality of that relationship. However, the quality of the relationship between the internal audit and information security functions does not affect either the number of security incidents or the number of audit findings related to information security issues. Furthermore, the frequency of audit reviews of information security affects the number of audit findings related to information security, but does not affect the number of security incidents. We discuss the implications of our findings for both research and practice.

Keywords: Internal audit, information systems security, information security governance, perceptions, survey

Suggested Citation

Steinbart, Paul J. and Raschke, Robyn and Gal, Graham and Dilla, William N., The Influence of Internal Audit on Information System Effectiveness: Perceptions of Internal Auditors (November 3, 2015). Available at SSRN: https://ssrn.com/abstract=2685943 or http://dx.doi.org/10.2139/ssrn.2685943

Paul J. Steinbart (Contact Author)

Arizona State University (ASU) - School of Accountancy ( email )

Tempe, AZ 85287
United States

Robyn Raschke

University of Nevada, Las Vegas ( email )

4505 S. Maryland Parkway
Las Vegas, NV 89154
United States

Graham Gal

University of Massachusetts Amherst - Isenberg School of Management ( email )

Amherst, MA 01003-4910
United States
413-545-5649 (Phone)

William N. Dilla

Iowa State University - Department of Accounting and Finance ( email )

College of Business
Ames, IA 50011-2063
United States

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