An Empirical Examination Of A Model Of The Turnover Intentions Of Information Systems Auditors

Abstract

This study addresses the applicability of existing models of auditors and accountants turnover to information systems (IS) auditors. Excessive, unprogrammed IS auditor turnover may decrease stability and expertise in an area crucial to the development, audit, and control of computerized accounting information systems. Identification of the factors affecting IS auditor turnover will better equip management to deal with that turnover. The data indicate that several factors under the direct control of management affect the turnover intentions for the sample of IS auditors examined.