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Article
Training Auditors in Strategic Systems Auditing Using Online Computerized systems: Can Prior Schema Affect Their Knowledge Acquisition?
International Journal of Critical Accounting (2013)
  • Velina Popova, Kennesaw State University
  • Partha Mohapatra, Morgan State University
  • Li Xu, Southern Illinois University Carbondale
Abstract
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
Disciplines
Publication Date
2013
DOI
http://dx.doi.org/10.1504/IJCA.2013.058688
Citation Information
Velina Popova, Partha Mohapatra and Li Xu. "Training Auditors in Strategic Systems Auditing Using Online Computerized systems: Can Prior Schema Affect Their Knowledge Acquisition?" International Journal of Critical Accounting Vol. 5 Iss. 5 (2013) p. 453 - 468
Available at: http://works.bepress.com/velina-popova/6/