The Influence of Information System Audit Expert Input on Audit Risk

2019 ◽  
Vol 19 (4) ◽  
pp. 63-79
Author(s):  
Hyukdae Kwon
Keyword(s):  
Information System ◽  
Audit Risk ◽  
Expert Input

Materiality Uncertainty and Earnings Misstatement

2003 ◽  
Vol 78 (3) ◽  
pp. 819-846 ◽  
Author(s):  
Evelyn R. Patterson ◽  
Reed Smith
Keyword(s):  
Information System ◽  
Financial Statements ◽  
Securities And Exchange Commission ◽  
Expected Cost ◽  
Audit Risk ◽  
System Error ◽  
Audit Failure ◽  
Audit Evidence ◽  
Average Probability ◽  
Definition Of

The concept of materiality provides a basis for auditors to ignore small misstatements, but the definition of “small” in this context is ambiguous. The issue of “materiality-standard-setting” has been raised recently by Arthur Levitt, former chairman of the Securities and Exchange Commission. We examine how materiality uncertainty affects the auditor's evaluation of audit evidence and a manager's choice of earnings overstatement in a strategic auditing model where earnings misstatements also include unintentional system error. We find that when the expected cost of accepting financial statements that are materially misstated, which we refer to as an audit failure, is relatively large, an increase in materiality uncertainty results in a more conservative auditor evaluation of the audit evidence and a decrease in the amount of intentional overstatement. Alternatively, if the auditor's expected cost of extending audit procedures is relatively high, then an increase in materiality uncertainty results in a less conservative auditor evaluation of the audit evidence and an increase in the manager's earnings overstatement. The auditor also becomes increasingly conservative as the report increases when the information system is sufficiently noisy. Finally, when the expected cost of audit failure is large, the equilibrium audit risk can increase or decrease in materiality uncertainty despite the corresponding increase in auditor conservatism and decrease in intentional overstatement. Audit risk is the average probability of audit failure across all possible evidence outcomes.

The Effect of Audit Specialist of Information System on Audit Risk: Evidence from Korea

2020 ◽  
Vol 16 (1) ◽  
pp. 77-93
Author(s):  
Tae-Hyoung Mun ◽  
Hyun-Uk Jung
Keyword(s):  
Information System ◽  
Audit Risk

scholarly journals PENGUJIAN USABILITY PADA SISTEM INFORMASI PANGKALAN DATA DOSEN DAN KINERJA DOSEN UNDIKSHA MENGGUNAKAN METODE QUESTIONNAIRE AND FIELD OBSERVATION

2019 ◽  
Vol 16 (1) ◽  
pp. 65
Author(s):  
Kadek Widya Antari ◽  
Resika Arthana ◽  
Nyoman Sugihartini
Keyword(s):  
Information System ◽  
User Satisfaction ◽  
Field Observation ◽  
Usability Testing ◽  
Task Completion ◽  
Observation Methods ◽  
Performance System ◽  
Effectiveness And Efficiency ◽  
Expert Input ◽  
Observation Method

Undiksha has several systems incorporated in e-ganesha, including the Lecturer Database Information System (PDD) and the Undiksha Performance System. This system is used for accessibility of lecturer data and for recording lecturer performance in the implementation of Tri Dharma College. The objectives of this study were (1) to determine the level of usability in Lecturer Database Information System and Undiksha Lecturer Performance Using the Questionnaire and Field Observation Method (2) to find out the recommendations of Lecturer Database Information System and Undiksha Lecturer Performance to increase user satisfaction based on results from the research that will be conducted. The variables measured in this study are effectiveness, efficiency, and user satisfaction. With the Field Observation method to measure aspects of Effectiveness and efficiency, the SUS questionnaire was used to measure aspects of user satisfaction. The sample used was 25 respondents of PNS lecturers who were still active. The results of usability testing on the Undiksha PDD system show that (1) the system is still not effective with an average task completion of 64.96%, (2) the system is not efficient because the user is still confused with the PDD Undiksha system (3) the user is not satisfied using the PDD Undiksha system seen from the results of the SUS questionnaire which is 61.6% less than the SUS standard which is 68%. The results of usability testing in the Undiksha Performance system show that (1) the system has not been effective with an average task completion of 60.16%, (2) The system has not been efficient because many users have not been smooth and still confused using the Undiksha Performance system (3) Users not satisfied with using the system seen from the results of SUS which is 61.5%. Recommendations for improvements provided are derived from the results of video analysis using observation sheets on field observation methods, HCI theory and 8 golden rules, and expert tests and expert input have been carried out.

scholarly journals Praktikalitas Sistem Informasi Penerimaan Siswa Baru (PSB) Berbasis WEB (Studi Kasus SMK Negeri 7 Padang)

KOMTEKINFO ◽  
2019 ◽  
Vol 5 (3) ◽  
pp. 53-60
Author(s):  
Yuliawati Yunus ◽  
Indah Rahmatika Sari
Keyword(s):  
Information System ◽  
Product Distribution ◽  
Admission Process ◽  
Mobile Web ◽  
Development Method ◽  
New Students ◽  
Expert Input ◽  
The City ◽  
New Student ◽  
Practical Level

This research and development is motivated by the problem of registering new students conducted manually so that, it is less effective and there are also many students who come from areas outside the city of Padang. This study aims to determine the Practicality of Designing and Making Information Systems for New Student Admissions Based on Mobile Web of SMK Negeri 7 Padang. This research uses a 4D Research & Development method. The subjects of the study amounted to 21 people, with the design and development steps as follows. (1) Define, in the define step an analysis of the requirements of the system will be carried out (2) Design, in this step a design will be made for the system to be created ( 3) Develop, in this step an assessment phase of the system will be made and (4) Disseminate, at this stage the product distribution has been made. Practicality testing is carried out on the Information System for New Student Admissions Based on the Valid Mobile of SMK Negeri 7 Padang. The overall practicality assessment results of the practical assessment of the New Student Admissions Information System Based on SMK Negeri 7 Padang Mobile Web is 86.26%, so the practical level can be interpreted to be very practical to use. In conclusion, based on the assessment along with expert input as well as the results of the field trial of the New Student Admissions Information System Based on Mobile Web as an information system that has been tested for its feasibility, excellence, and can be used in the admission process of SMK Negeri 7 Padang

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