Title: Training auditors in strategic systems auditing using online computerised systems: can prior schema affect auditors' knowledge acquisition?

Authors: Partha Sarathi Mohapatra; Velina Popova; Li Xu

Addresses: Earl G. Graves School of Business, Morgan State University, McMechen, Room 116, Baltimore, MD 21251, USA ' Pamplin College of Business, Virginia Tech University, 3106 Pamplin Hall, Blacksburg, VA 24061, USA ' Southern Illinois University at Carbondale, School of Accountancy, 4631, Carbondale, IL 62901, USA

Abstract: Auditing firms can potentially increase their organisational memory and enhance learning from computerised aids. One potential application of computerised aids in auditing firms is training for strategic systems auditing (SSA) or business risk auditing, which is increasingly popular in these firms. Even the American Institute of Certified Public Accountants, (AICPA) has endorsed the use of SSA for evaluating audit evidence (AICPA, 2002; Power, 2007). Better SSA expertise among auditors might help to avoid the problems that have been observed with this method. We suggest that different training mechanisms be implemented when training novice and experienced auditors.

Keywords: strategic systems auditing; SSA; learning theory; cognitive load; hypertext navigation structure; auditor training; auditors; online systems; computerised systems; knowledge acquisition; organisational memory; business risk auditing.

DOI: 10.1504/IJCA.2013.058688

International Journal of Critical Accounting, 2013 Vol.5 No.5, pp.453 - 468

Published online: 29 Apr 2014 *

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