Cyber-attacks against small businesses are on the rise yet small business owners often lack
effective strategies to avoid these attacks. The purpose of this qualitative multiple case study …

Bilişim teknolojileri çok hızlı bir biçimde değişir ve yenilenirken bu dinamizme muhasebe
denetiminin de uyum sağlaması mutlak zorunluluktur. Çünkü geleneksel denetim yöntemleri …

Information Technology (IT) plays a vital role in the operations of companies, easing most
business processes. However, IT introduces unique risks for which governance is essential …

The study analyzed the extent to which information technology in the 40 JSE-listed
companies discloses (IT) risks and governance. It also identified the similarities and …

This research proposes a deductive-nomological model studying whether the mitigation of IT-
related risks and regulatory compliance can be achieved through information technology …

Procedures used by auditors have greatly evolved since the early 1970s. Increasingly,
companies are implementing advanced computerized accounting systems. The audit …

Existem, na literatura portuguesa e internacional, estudos que abordam a temática do uso
da Tecnologia da Informação (TI) no contexto da realização de trabalhos de auditores …