Explores recent developments in MIS, discusses the literature relating to evaluation of MIS, and produces a list of possible objectives and key questions to assist in the evaluation and audit of MIS. Focuses on audit objectives relevant to assessing an MIS. Aims to stimulate debate among...

Purpose – Investors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial statements. This study aims to investigate the existence of an audit expectation gap between auditors and...

A survey of external auditors aimed to discover the response of their organisations to the threat of computer fraud, and their opinions about risks and counter‐measures. Four main topic areas were covered: responsibility within the firm for the prevention and detection of computer fraud; what...