A Measure of Auditor AIS Expertise: Development, Assessment, and Uses

Abstract

The purpose of this study is to develop, assess, and provide uses for a measure of auditor accounting information systems (AIS) expertise. A nine-item measure of AIS expertise is developed from a review of expertise studies and pre-tests with accounting students. An assessment of the measure shows that it possesses a high level of internal consistency and construct validity (i.e., convergent and discriminant validity). Factor analysis results indicate that all nine items satisfactorily load on one factor. Given that the nine items are designed to measure auditor self-assessments of AIS expertise, this factor is labeled "auditor AIS expertise" for the purposes of this study. In addition, the results suggest that auditor AIS expertise is a unique and separate domain of expertise and not simply a by-product of general audit experience. Possible future uses of the measure, such as determining the effects of auditor AIS expertise on the identification of AIS-related control weaknesses and the customization of the measure for IT audit specialists and internal auditors, are discussed. Given the increasing complexity of corporate AIS, this study's measure should provide researchers with a tool to examine how auditors' knowledge of AIS can affect the quality of contemporary audit services.

Keywords: Accounting information systems, auditor, ERP systems, expertise, measure

JEL Classification: M41, M49