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
Date Written: January 4, 2012
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
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