{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,6,19]],"date-time":"2025-06-19T04:23:18Z","timestamp":1750306998912,"version":"3.41.0"},"publisher-location":"New York, NY, USA","reference-count":25,"publisher":"ACM","license":[{"start":{"date-parts":[[2012,6,11]],"date-time":"2012-06-11T00:00:00Z","timestamp":1339372800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2012,6,11]]},"DOI":"10.1145\/2311917.2311925","type":"proceedings-article","created":{"date-parts":[[2012,6,27]],"date-time":"2012-06-27T13:31:21Z","timestamp":1340803881000},"page":"37-43","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":9,"title":["Financial auditing and surveys: how are financial auditors using information technology?"],"prefix":"10.1145","author":[{"given":"Isabel","family":"Pedrosa","sequence":"first","affiliation":[{"name":"Coimbra Business School, Bencanta - Coimbra"}]},{"given":"Carlos J.","family":"Costa","sequence":"additional","affiliation":[{"name":"Instituto Universit\u00e1rio de Lisboa, Armadas - Lisboa"}]}],"member":"320","published-online":{"date-parts":[[2012,6,11]]},"reference":[{"doi-asserted-by":"crossref","unstructured":"Kim Hyo-Jeong Mannino M.; Nieschwietz R. J.: Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems 10 Pages 214--228. (2009)  Kim Hyo-Jeong Mannino M.; Nieschwietz R. J.: Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems 10 Pages 214--228. (2009)","key":"e_1_3_2_1_1_1","DOI":"10.1016\/j.accinf.2009.09.001"},{"key":"e_1_3_2_1_2_1","volume-title":"Bierstaker","author":"Janvrin D. J. L.","year":"2009","unstructured":"Janvrin , D. J. L. , Bierstaker , J. : Auditor Acceptance of Computer-Assisted Audit Techniques, Working Paper, Iowa State University , Iowa, URL: http:\/\/aaahq.org\/meetings\/AUD 2009 \/AuditorAcceptance.pdf (accessed: 2010-09-15). (2008) Janvrin, D. J. L., Bierstaker, J.: Auditor Acceptance of Computer-Assisted Audit Techniques, Working Paper, Iowa State University, Iowa, URL: http:\/\/aaahq.org\/meetings\/AUD2009\/AuditorAcceptance.pdf (accessed: 2010-09-15). (2008)"},{"volume-title":"Journal of Information Systems","author":"Debreceny R. S.","unstructured":"Debreceny , R. S. ,: Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality , Journal of Information Systems , Vol. 19 , No. 2, Pages 7--27. (2005) Debreceny, R. S.,: Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality, Journal of Information Systems, Vol. 19, No. 2, Pages 7--27. (2005)","key":"e_1_3_2_1_3_1"},{"key":"e_1_3_2_1_4_1","first-page":"104","volume-title":"Payne","author":"Curtis M. B.","year":"2008","unstructured":"Curtis , M. B. , Payne , E. A. : An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing, International Journal of Accounting Information Systems, Vol. 9 , Issue 2, Elsevier , pp. 104 -- 121 . ( 2008 ) Curtis, M. B., Payne, E. A.: An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing, International Journal of Accounting Information Systems, Vol. 9, Issue 2, Elsevier, pp. 104--121. (2008)"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_5_1","DOI":"10.2308\/acch.2008.22.1.1"},{"volume-title":"Library of Congress Control Number: 2006932844","author":"Lewins A.","unstructured":"Lewins , A. and Silver , C . 2007. Using Software in Qualitative Research: a Step-by-Step Guide, SAGE Publications , Library of Congress Control Number: 2006932844 Lewins, A. and Silver, C. 2007. Using Software in Qualitative Research: a Step-by-Step Guide, SAGE Publications, Library of Congress Control Number: 2006932844","key":"e_1_3_2_1_6_1"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_7_1","DOI":"10.2307\/30036540"},{"key":"e_1_3_2_1_8_1","volume-title":"Jan-mar.","author":"Adop\u00e7\u00e3o IFAC","year":"2009","unstructured":"A Adop\u00e7\u00e3o das Normas Internacionais de Auditoria da IFAC . Revisores e Auditores , Jan-mar. 2009 , 3--5. A Adop\u00e7\u00e3o das Normas Internacionais de Auditoria da IFAC. Revisores e Auditores, Jan-mar. 2009, 3--5."},{"key":"e_1_3_2_1_9_1","volume-title":"Jul-Set.","author":"Costa A.","year":"2007","unstructured":"Costa , A. A Import\u00e2ncia Crescente dos Procedimentos Anal\u00edticos em Auditoria. Revisores e Auditores , Jul-Set. 2007 , 36--45 Costa, A. A Import\u00e2ncia Crescente dos Procedimentos Anal\u00edticos em Auditoria. Revisores e Auditores, Jul-Set. 2007, 36--45"},{"volume-title":"The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit. Statement of Auditing Standards No. 94. New York","author":"American Institute of Certified Public Accountants (AICPA). 2001.","unstructured":"American Institute of Certified Public Accountants (AICPA). 2001. The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit. Statement of Auditing Standards No. 94. New York NY : AICPA. American Institute of Certified Public Accountants (AICPA). 2001. The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit. Statement of Auditing Standards No. 94. New York NY: AICPA.","key":"e_1_3_2_1_10_1"},{"volume-title":"Statement of Auditing Standards No. 96. New York","author":"American Institute of Certified Public Accountants (AICPA). 2002a. Audit Documentation.","unstructured":"American Institute of Certified Public Accountants (AICPA). 2002a. Audit Documentation. Statement of Auditing Standards No. 96. New York NY : AICPA. American Institute of Certified Public Accountants (AICPA). 2002a. Audit Documentation. Statement of Auditing Standards No. 96. New York NY: AICPA.","key":"e_1_3_2_1_11_1"},{"volume-title":"Consideration of Fraud in Financial Statement Audit. Statement of Auditing Standards No. 99. New York","author":"American Institute of Certified Public Accountants (AICPA). 2002b.","unstructured":"American Institute of Certified Public Accountants (AICPA). 2002b. Consideration of Fraud in Financial Statement Audit. Statement of Auditing Standards No. 99. New York NY : AICPA. American Institute of Certified Public Accountants (AICPA). 2002b. Consideration of Fraud in Financial Statement Audit. Statement of Auditing Standards No. 99. New York NY: AICPA.","key":"e_1_3_2_1_12_1"},{"volume-title":"Interim Financial Information. Statement of Auditing Standards No. 100. New York","author":"American Institute of Certified Public Accountants (AICPA). 2002c.","unstructured":"American Institute of Certified Public Accountants (AICPA). 2002c. Interim Financial Information. Statement of Auditing Standards No. 100. New York NY : AICPA. American Institute of Certified Public Accountants (AICPA). 2002c. Interim Financial Information. Statement of Auditing Standards No. 100. New York NY: AICPA.","key":"e_1_3_2_1_13_1"},{"volume-title":"Audit Risk Exposure Standards. Statements of Auditing Standards New York","author":"American Institute of Certified Public Accountants (AICPA). 2006.","unstructured":"American Institute of Certified Public Accountants (AICPA). 2006. Audit Risk Exposure Standards. Statements of Auditing Standards New York NY : AICPA. American Institute of Certified Public Accountants (AICPA). 2006. Audit Risk Exposure Standards. Statements of Auditing Standards New York NY: AICPA.","key":"e_1_3_2_1_14_1"},{"unstructured":"IAASB | International Accounting | Auditing Standards | Quality Assurance. {online http:\/\/www.ifac.org\/auditing-assurance}. {Accessed 3.02.2012}  IAASB | International Accounting | Auditing Standards | Quality Assurance. {online http:\/\/www.ifac.org\/auditing-assurance}. {Accessed 3.02.2012}","key":"e_1_3_2_1_15_1"},{"volume-title":"Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities","year":"2011","unstructured":"Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities , Third Edition, SMP Committee, Published : Nov 10, 2011 , ISBN 978-1-60815-099-1 Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Third Edition, SMP Committee, Published: Nov 10, 2011, ISBN 978-1-60815-099-1","key":"e_1_3_2_1_16_1"},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_17_1","DOI":"10.1108\/02686900310500488"},{"key":"e_1_3_2_1_18_1","volume-title":"Information Systems Control Journal","volume":"1","author":"Sayana S. A.","year":"2003","unstructured":"Sayana , S. A. : Using CAATs to Support IS Audit , Information Systems Control Journal , Volume 1 . ( 2003 ) Sayana, S. A.: Using CAATs to Support IS Audit, Information Systems Control Journal, Volume 1. (2003)"},{"key":"e_1_3_2_1_19_1","first-page":"43","volume-title":"The CISA Prep Guide: Mastering the Certified Information Systems Auditor Exam","author":"Kramer J.","unstructured":"Kramer , J. : The CISA Prep Guide: Mastering the Certified Information Systems Auditor Exam . Wiley Publishing, Inc. , Indianapolis, Indiana , pp. 43 .(2003) Kramer, J.: The CISA Prep Guide: Mastering the Certified Information Systems Auditor Exam. Wiley Publishing, Inc., Indianapolis, Indiana, pp. 43.(2003)"},{"key":"e_1_3_2_1_20_1","volume-title":"Pinkney","author":"Jenkiens B.","year":"1978","unstructured":"Jenkiens , B. , Pinkney , A. : An Audit Approach to Computers : A new practice manual, The Institute of Chartered Accountants in England and Wales. ( 1978 ). Jenkiens, B., Pinkney, A.: An Audit Approach to Computers: A new practice manual, The Institute of Chartered Accountants in England and Wales. (1978)."},{"doi-asserted-by":"publisher","key":"e_1_3_2_1_21_1","DOI":"10.1109\/HICSS.2010.407"},{"key":"e_1_3_2_1_22_1","volume-title":"Informatica Economic\u0103","volume":"13","author":"Popa M.","year":"2009","unstructured":"Popa , M. : Characteristics of the Audit Processes for Distributed Informatics Systems \". Informatica Economic\u0103 , Volume 13 , Number 3. ( 2009 ) Popa, M.: Characteristics of the Audit Processes for Distributed Informatics Systems\". Informatica Economic\u0103, Volume 13, Number 3. (2009)"},{"unstructured":"Estatutos da Ordem dos revisores oficiais de contas EN {http:\/\/www.oroc.pt\/fotos\/editor2\/Tecnico\/2010\/estatutosEN.pdf} {Accessed 5.02.2012}  Estatutos da Ordem dos revisores oficiais de contas EN {http:\/\/www.oroc.pt\/fotos\/editor2\/Tecnico\/2010\/estatutosEN.pdf} {Accessed 5.02.2012}","key":"e_1_3_2_1_23_1"},{"unstructured":"IAASB Clarity Project {http:\/\/www.ifac.org\/sites\/default\/files\/downloads\/IAASB_Clarity_10-08.pdf}. {Accessed 10.02.2012}  IAASB Clarity Project {http:\/\/www.ifac.org\/sites\/default\/files\/downloads\/IAASB_Clarity_10-08.pdf}. {Accessed 10.02.2012}","key":"e_1_3_2_1_24_1"},{"key":"e_1_3_2_1_25_1","volume-title":"Social Research Methods","author":"Bryman A.","year":"2008","unstructured":"Bryman , A. 2008. Social Research Methods , 3 rd edition, Oxford University Press , 2008 ISBN-13: 978-0-19:920295-9 Bryman, A. 2008. Social Research Methods, 3rd edition, Oxford University Press, 2008 ISBN-13: 978-0-19:920295-9","edition":"3"}],"event":{"sponsor":["EuroSIGDOC ACM SIGDOC European chapter"],"acronym":"ISDOC 2012","name":"ISDOC 2012: ISDOC 2012 Workshop Information Systems and Design of Communication","location":"Lisbon Portugal"},"container-title":["Proceedings of the Workshop on Information Systems and Design of Communication"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/2311917.2311925","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/2311917.2311925","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,18]],"date-time":"2025-06-18T08:48:48Z","timestamp":1750236528000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/2311917.2311925"}},"subtitle":["an approach using expert interviews"],"short-title":[],"issued":{"date-parts":[[2012,6,11]]},"references-count":25,"alternative-id":["10.1145\/2311917.2311925","10.1145\/2311917"],"URL":"https:\/\/doi.org\/10.1145\/2311917.2311925","relation":{},"subject":[],"published":{"date-parts":[[2012,6,11]]},"assertion":[{"value":"2012-06-11","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}