摘要：This study empirically investigates the effect of different methods of explicit organization of control processes on auditors and IT personnel’s recall performance of computer control objectives. It is proposed that since IT personnel are attuned to the IT processes that occur in an organization, such as IT planning and acquisition or development of IT solutions, organizing computer controls based on control objectives would enable them to better recall these controls. On the other hand, auditors are more attuned to issues of financial statement (information) reliability and quality. Therefore, organizing control processes based on COBIT’s information criteria (i.e., effectiveness, efficiency, confidentiality, integrity, availability, compliance, and reliability of information) would provide better recall of these controls with auditors. The hypotheses of this study were tested by employing a laboratory experiment in which students are used as surrogate subjects (auditing students and AIS students). They are exposed to two different methods of explicit organization of control processes. It is proposed that auditing subjects will have better recall performance when computer controls are organized based on COBIT’s information criteria, while AIS subjects are expected to perform better when those controls are organized based on COBIT’s high level control objectives
关键词：auditors; IT personnel’s; IT processes; COBIT’s information; AIS
