Auditors Academic and Firm Training Regarding Current Information Technology Issues

Abstract

This study explores auditors perceptions of their college exposure to and training by their firms on the Top Ten Technology Issues for the Year 2000 as identified by the AICPA Technology Committee. Participants are staff and senior auditors currently employed by Big-5 accounting firms. The results indicate that the auditors received only limited exposure to the emerging technology issues while pursuing a college degree. Results indicate that audit staff had significantly more exposure to technology in college than audit seniors had. This finding confirms that accounting educators have included technology topics in accounting curricula. Even so, auditors appear to obtain most of their knowledge on information technology through accounting firm training. Findings of this study imply that accounting educators need to continue developing technology-relevant curriculum. Moreover, educators and practitioners should work closely in the future to enhance accounting graduates competency in information technology.