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Pedrosa, I. & Costa, C. (2012). Financial Auditing and Surveys: how are financial auditors using information technology? An approach using Expert Interviews. In Carlos J. Costa, Manuela Aparício (Ed.), ISDOC '12 Proceedings of the International Conference on Information Systems and Design of Communication. Lisbon: ACM .

I. M. Pedrosa and C. M. Costa,  "Financial Auditing and Surveys: how are financial auditors using information technology? An approach using Expert Interviews", in ISDOC '12 Proc. of the Int. Conf. on Information Systems and Design of Communication, Carlos J. Costa, Manuela Aparício, Ed., Lisbon, ACM , 2012

@inproceedings{pedrosa2012_1734889344623,
	author = "Pedrosa, I. and Costa, C.",
	title = "Financial Auditing and Surveys: how are financial auditors using information technology? An approach using Expert Interviews",
	booktitle = "ISDOC '12 Proceedings of the International Conference on Information Systems and Design of Communication",
	year = "2012",
	editor = "Carlos J. Costa, Manuela Aparício",
	volume = "",
	doi = "10.1145/2311917.2311925",
	publisher = "ACM ",
	address = "Lisbon",
	organization = "ACM EuroSigDoc",
	url = ""
}

TY  - CPAPER
TI  - Financial Auditing and Surveys: how are financial auditors using information technology? An approach using Expert Interviews
T2  - ISDOC '12 Proceedings of the International Conference on Information Systems and Design of Communication
AU  - Pedrosa, I.
AU  - Costa, C.
PY  - 2012
DO  - 10.1145/2311917.2311925
CY  - Lisbon
AB  - For many years, studies on Models for Individual Information Technology Acceptance were carried out and many approaches were released. All these models were meant to advance and define the determinant contributions on the user agreement on Information System and how this value can be a determinant factor to Information System adoption and success. The acceptance of Computer Assisted Audit Tools and Techniques is referred as difficult among internal auditors. This problem can arises when available tools and procedures involve relevant and complex background in several topics as Mathematics, Statistic
and Advanced Concepts and Techniques on Information Systems. ANOVA or Data Mining algorithms and Artificial Intelligence on auditing procedures are examples of these evidences. This study intends to fully understand the way financial auditors use Information Technologies in their Auditing Tasks. To accomplish
this main objective we did in-depth interviews focused upon financial auditors group. Is our intention to analyze and classify their contributions in order to provide further insights to the present research.
ER  -