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The Influence Of Irrelevant Information On Is Auditor Key Risk Factor Predictions, Daniel D. Selby
The Influence Of Irrelevant Information On Is Auditor Key Risk Factor Predictions, Daniel D. Selby
Accounting Faculty Publications
Can information systems (IS) auditors ignore irrelevant information when they assess key risk factors (KRFs)? Irrelevant information is information that is of little or no value to a specific task or predicted future outcome. When assessing a KRF, IS auditors sift through numerous pieces of information to target items that are relevant to understanding the KRF. Some items encountered by IS auditors may be relevant to understanding the KRF, while other items encountered may be irrelevant. IS auditors should ignore irrelevant information when they assess KRFs.
An example of irrelevant information that an IS auditor may encounter during a financial …