Douglas Havelka

An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners

The importance of information technology (IT) auditing has grown with increased reliance on IT for business operations and new regulations regarding the assurance of IT for these operations. Prior work on IT and financial auditing has suggested several general frameworks that may affect IT audit quality; however, the prior work has not provided measurable constructs nor has it considered whether these proposed constructs are the same or different. Building on prior work that has proposed frameworks of IT audit quality, we identify and evaluate potential constructs suggested by these frameworks as well as financial auditing literature. We develop a survey tool and ask IT and financial accounting practitioners to assess the impact of these items on IT audit quality. A factor analysis is used to refine the set of IT audit quality factors identified, and we are able to provide insight into the prioritized impact of each factor on IT audit quality. In comparison to prior research, we find that additional factors are significant for IT audit quality and that the relative importance of the factors for IT audit quality differs for IT versus financial auditors.

A Study of Computer Anxiety Among Business Students

An empirical study was conducted to investigate predictors of computer anxiety among undergraduate college business students. The effects of academic major, computer‐related experience, gender, and ACT scores on computer anxiety were investigated. The results indicate significant differences in computer anxiety levels among business students with different majors and with different amounts of computer‐related experience. Business students’ ACT scores were also found to have a significant relationship to computer anxiety. A significant difference between male and female business students was not found. The implications of these findings are discussed.

The Relationship Between Information Technology Professionals' Skill Requirements and Career Stage in the E-Commerce Era: An Empirical Study

Building on prior research, a field study of IT professionals is performed to determine if and how IT professionals’ technical skills requirement change as they gain experience in the workplace. Based on the results of this study, it appears that IT professionals: (1) are required to have different technical skills as their careers progress, and (2) do possess different technical skills at different stages in their careers.

A Staged Framework for the Recovery and Rehabilitation of Troubled is Development Projects

Many information system development projects are delivered significantly behind schedule, drastically over budget and do not adequately meet customer specifications. These projects are generally in trouble long before completion. This paper looks at the steps needed to recover from such troubled situations. A generic four stage, 12-step framework for recovery and rehabilitation is proposed. The four stages are recognition, immediate recovery, sustained recovery and maturity. The twelve steps in the four stages are detailed in the paper. Illustrative cases are used to discuss the applicability of the framework to differing situations.

Requirements Determination: An Information Systems Specialist Perspective of Process Quality

An empirical study was performed to identify, elucidate and judge factors that affect the quality of the information requirements determination process. These quality factors were determined using a series of nominal group processes involving information systems specialists from various organisations and projects. The results indicate that there exists a set of factors that IS specialists from different organisations and with different systems experience agree upon as being critical to ensuring the quality of the requirements determination process, and that these factors appear to fall into six categories: IS specialist factors, user factors, project team factors, project factors, application factors and environmental/organisational factors.

A User-Oriented Model of Factors that Affect Information Requirements Determination Process Quality

This paper discusses a study by the author to identify factors that affect the process quality of the information requirements determination IRD process from a user perspective. A nominal group process was used with three groups of users that have had experience with the IRD process. The results indicate there is a set of factors that users agree impact the quality of the IRD process. A total of 33 factors were identified as critical to IRD process quality. This study should benefit IT users, IT professionals, project managers, and IT researchers. The factors identified may be used to develop metrics to be used to monitor the IRD process or measure its success or quality. For IT researchers, this study offers two primary contributions: 1 identification of the critical factors suggests that there are many variables that have not received attention, and 2 an example of an approach to generate potential variables for further study.

Internal information technology audit process quality: Theory development using structured group processes

A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes. A series of nominal group processes involving information technology auditors, ITA managers, and financial auditors from three different internal audit organizations was performed to generate source data. This data was then coded and analyzed using a constant comparison approach to identify the codes, indicators, concepts, and relationships included in the theory. The results reveal 26 concepts organized into six categories: Audit Organization, Client Organization, Enterprise Environment, Process and Methodology, Target Process or System, and Audit Personnel. Based on the data and the concepts identified ten propositions are suggested. The results are then compared with prior research.

The integrative role of CRM with ERP and SCM in the e-business environment

When customer relationship management becomes critical to business success, Customer Relationship Management (CRM) applications are viewed by organisations as a key vehicle to building long-term customer relationships and achieving competitive advantages. This paper focuses on discussing the role of CRM with respect to e-business, ERP and Supply Chain Management (SCM) systems. The definition, evolution, components, applications and current status of CRM will also be discussed. A brief overview of ERP, SCM systems and e-business will be presented as well.

Virtual private networks: a model for assessing alternatives

Many companies are beginning to see the importance of virtual private networks (VPNs) as a corporate networking solution primarily because of the access, flexibility, cost and level of security these networks can offer. Rather than using dedicated leased lines or frame relay networking services, public internet based virtual private networks establish local internet connections through an internet service provider and rely on that provider to ensure that the organisations packets are properly routed to the appropriate destination. VPN offers a great combination of characteristics that allow connections to be secure, high-speed, flexible and cheaper compared to alternatives. The primary appeal of VPNs to IT managers is their ability to offer access to corporate IT resources to geographically dispersed users with minimal operational costs and an adequate level of security. This paper will present a model to determine the appropriateness of VPN for an organisation and to identify potential roadblocks to successful implementation. First, an overview of virtual private networking is given including some general definitions, functions, characteristics and properties of VPNs. Second, the costs and benefits of VPNs relative to current alternatives are discussed. Third, there follows a discussion of the implicit requirements for VPNs used as an organisational resource. Fourth, various ways that have been used to classify VPNs are presented and discussed. Fifth, aspects of VPN feasibility for organisations are discussed. Sixth, a model for assessing VPN technology is presented. Finally, the future implications of virtual private networks will be considered.

A User Perspective of Information Requirements Determination Quality

A study was performed to identify factors that affect the process quality of the information requirements determination (IRD) process from a user perspective. A nominal group process was used with three groups of users that have had experience with the IRD process. The results indicate there is a set of factors that users agree impact the quality of the IRD process. A total of 33 factors were identified as critical to IRD process quality. These factors are then classified into five logical categories: management, organization, process, technical, and human resource. The users consider management commitment the most important individual factor for IRD quality. However, the groups ranked the process category of factors highest. By using this set of factors as a checklist during the project planning stage, a manager may identify potentially problematic projects or projects with a higher likelihood of success. This study should benefit information technology (IT) users, IT professionals, project managers, and IT researchers. The identification of factors that impact IRD process quality may give managers guidance in assessing the risk associated with IDEA GROUP PUBLISHING This chapter appears in the book, Advanced Topics in Informtion Resources Management, vol. 4 edited by Mehdi Khosrow-Pour