•  
  •  
 

Publisher

The Association of Digital Forensics, Security and Law (ADFSL)

Abstract

Forensics and information technology (IT) have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students.

References

Abu-Musa, A. (2008) Information Technology and Its Implications for Internal Auditing; An Empirical Study of Saudi Organizations. Managerial Auditing Journal, Vol. 23 (5), pp. 438-466.

Ahmed, A. (2003) The Level of IT/IS Skills in Accounting Programmes in British Universitities. Management Research News, Vol. 26 (12), pp. 20-58.

Alali, F., Grant, G. H. and Miller, K. C. (2008) IT Control Deficiencies that Impact Financial Reporting. Internal Auditing, Vol. 23 (4), pp. 28-37.

Buckoff, T.A. and Schrader, R.W. (2000) The Teaching of Forensic Accounting. Journal of Forensic Accounting, Vol. 1 (1), pp. 135-146.

Busing, M.E., Null, J.D. and Forcht, K.A. (Winter 2005/2006) Computer Forensics: The Modern Crime Fighting Tool. The Journal of Computer Information Systems, Vol. 46 (2), pp. 115-119.

Cangemi, M. P. (2000) (ed.) What Recruiters and Staffing Agencies Say about Trends in IS Auditing, Information Systems Control Journal, Vol. 5, pp. 43-45.

Cascarino, R. (2007) Auditor’s Guide to Information Systems Auditing. John Wiley & Sons, Inc., Hoboken, NJ.

Cerullo, M. and Cerullo, M. J. (2005) How the New Standards and Regulations Affect an Auditor's Assessment of Compliance With Internal Controls. www,isaca.org/jonline. February 10, 2009.

Chaney, C. and Kim, G. (2007) The Integrated Auditor. The Internal Auditor, Vol. 64 (4) pp. 46-52.

Crumbley, D.L, Heitger, L.E. and Smith, G.S. (2007) Forensic and Investigative Accounting, 3rd ed. CCH Incorporated, Chicago, IL.

Davis, C. Schiller, M. and Wheeler, K. (2007) IT Auditing: Using Controls to Protect Information Assets. McGraw-Hill, New York.

Duerr, T.E., Beser, N.D. and Staisiunas, G.P. (2004) Information Assurance Applied to Authentication of Digital Evidence. Forensic Science Communications, Vol. 6 (4).

Dunn, C. and Grabski, S. (1998) The Effect of Field Dependence on Conceptual Modeling Performance. Advances in Accounting Information Systems, Vol. 6, pp. 65-77.

Gabbin, A.L. (2002) The Crisis in Accounting Education. Journal of Accountancy, Vol. 193 (4), pp. 81-86.

Grant, G. H., Miller, K. C. and Alali, F. (2008) The Effect of IT Controls on Financial Reporting. Managerial Auditing Journal, Vol. 23, (8), pp. 803-823.

Hair, J. F., Anderson, R. E., Tatham, R. L. & Black, W. C. (1998) Multivariate Data Analysis with Readings, 5th ed. Prentice Hall, Englewood Cliffs, New Jersey.

Hall, J. A. and Singleton, T. (2005) Information Technology Auditing and Assurance, 2nd ed., South-Western College Publishing, Mason, OH.

Hunton, J. E., Bryant, S. M. and Bagranoff, N. A. (2004) Core Concepts of Information Technology Auditing, John Wiley & Sons, Inc., Hoboken, NJ.

Hoffman, T. (2004) IT Auditors Coveted, Hard to Find. Computerworld, Vol. 38 (18), pp. 1-16.

ITGI (2004) IT Control Objectives for Sarbanes-Oxley. www.isaca.org/sox. January 8, 2009.

Kearns, G. S. (2006) A Curriculum for Teaching Information Technology Investigative Techniques for Auditors. Journal of Digital Forensics, Security and Law, Vol. 1 (4), pp. 9-28.

Li, S., Huang, S. and Lin, Y. G. (2007) Developing a Continuous Auditing Assistance System Based on Information Process Models. The Journal of Computer Information Systems, Vol. 48 (1), pp. 2-13.

Merhout, J. W. and Buchman, S. E. (2007) Requisite Skills and Knowledge for Entry-level IT Auditors. Journal of Information Systems Education, Vol. 18 (4), pp. 469-477.

Nelson, B., Phillips, A., Enfinger, F. and Steuart, C. (2008) Guide to Computer Forensics and Investigations, 3rd ed. Thomson Course Technology, Boston, MA.

Ravel, V. (1991) Perspectives on Students’ Teaching Evaluations of AIS Courses. The Journal of Information Systems, Vol. 5 (2), pp. 62-72.

Sumners, G. E. and Soileau, J. S. (2008) Addressing Internal Audit Staffing Challenges. Information Systems Management, Vol. 25 (2), pp. 3-11.

Van Grembergen, W., De Haes, S, and Moons, J. (2005) Linking Business Goals to IT Goals and COBIT Processes. Information Systems Control Journal, Vol. 4, pp. 18-21

Websense (2006) Security Trends Report, Second Half 2005. www.websense.com/global/en/. December 11, 2008.

Whitman, M. E. and Mattord, H. J. (2009) Principles of Information Security, 3rd ed. Thomson Course Technology, Boston, MA.

Wier, B., Hunton, J. E. and Beeler, J. D. (2000) The Impact of Higher Education and Professional Certification on the Careers of Information Systems and Non-Information Systems Auditors. Information Systems Control Journal, Vol. 5, pp. 38-41.

DOI

https://doi.org/10.15394/jdfsl.2009.1052

 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.