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  • Overreliance on Mathematical Accuracy of Computer Output: An Issue for IT Educators

    Author(s)
    Sims, Ian
    O'Leary, Conor
    Boolaky, Pran
    Griffith University Author(s)
    O'Leary, Conor
    Sims, Ian
    Boolaky, Pran Krishansing
    Year published
    2014
    Metadata
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    Abstract
    The role of information technology (IT) is critical in many applications, including accounting. However research into spread sheeting errors indicates financial data emanating from computer applications may contain errors. Auditors review financial data and report, among other things, as to its mathematical accuracy. This study evaluates the reliance trainee auditors place upon IT produced financial data and their application of the concept of mathematical accuracy. Data emanating from a supposedly reliable source was intentionally prepared with mathematical errors and given to participants for evaluation. Despite exposure ...
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    The role of information technology (IT) is critical in many applications, including accounting. However research into spread sheeting errors indicates financial data emanating from computer applications may contain errors. Auditors review financial data and report, among other things, as to its mathematical accuracy. This study evaluates the reliance trainee auditors place upon IT produced financial data and their application of the concept of mathematical accuracy. Data emanating from a supposedly reliable source was intentionally prepared with mathematical errors and given to participants for evaluation. Despite exposure to concepts such as computer error and audit scepticism, a significant proportion either erroneously concluded the data was accurate and/or failed to appropriately apply the concept of mathematical accuracy. The implications for educators are significant. Basic topics such as data integrity and over-reliance upon IT generated data may need further emphasis during training programs across many disciplines, especially accountancy.
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    Journal Title
    Journal of Organizational and End User Computing
    Volume
    26
    Issue
    3
    DOI
    https://doi.org/10.4018/joeuc.2014070103
    Subject
    Information systems
    Auditing and accountability
    Cognitive and computational psychology
    Publication URI
    http://hdl.handle.net/10072/64149
    Collection
    • Journal articles

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