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英语翻译Responses from a large sample of 1029 chief audit execut

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英语翻译
Responses from a large sample of 1029 chief audit executives (CAEs) from Australia,Canada,New Zealand,the UK/Ireland,and the US are used to estimate the proportion of time spent by the internal audit functions (IAFs) on information technology (IT) audits.The sample is also used to investigate explanatory and control variables that are associated with the extent of IT audits by the IAFs.The results show that the proportion of the IAF time spent on IT audits was only 7.97% in 2003,10.61% in 2006,and was projected to be 13.40% in 2009,indicating an approximately 1% increase per year.Multivariate regression indicates that four variables; the certified information system auditor (CISA) certification,IAF age,training,and the number of organizational employees are significantly and positively associated with IT audits by the IAFs.Other common certifications such as CIA,CPA,and CMA are not positively associated with the proportion of IT audits.Also,while CAE experience,education level,and the country of residence did not affect the results,an IS/CS (information system/computer science) was significant and positive in two of the four
models tested.Implications for additional research and practice are discussed.
英语翻译Responses from a large sample of 1029 chief audit execut
仅供参考:
(研究人员)采用了来自澳加纽英爱美等国1029名总审计师提供的反馈信息,对内部审计部门(IAF)对信息技术(IT)部门的审计所花的时间比进行了研究.
(研究人员)用取得的样本对IAF所做的IT审计的范围相关的解释变量和控制变量进行了研究.
研究结果显示IAF花在IT审计上的时间比例2003年为7.97%,2006年10.61%,预计2009年达到13.40,年平均增长率为1%.
多变量回归现实四个变量:信息系统审计员资格认证,IAF人员年龄,IAF人员培训经验,以及组织的员工人数跟IAF花在IT审计上的时间成明显的正相关.
其他常见的认证,比如CIA,CPA,CMA等均未见与IT审计出现正相关关系.
同时虽然CAE经验,教育水平,居住过等等并未影响结果,但是,在4个被测试的模型中,有两次IS/CS(信息系统/计算机科学)出现明显正相关.我们考虑了是否需要进一步研究和操作的可能.