A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification

@article{Boritz2013ACA,
  title={A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification},
  author={J. Efrim Boritz and Louise Hayes and Jee-Hae Lim},
  journal={Int. J. Accounting Inf. Systems},
  year={2013},
  volume={14},
  pages={138-163}
}
We employ an automated content analysis approach to provide a snapshot of the terminology auditors actually use to describe information technology weaknesses (ITWs). We develop and use a dictionary based on textual analysis of auditors' reports on internal control filed under Section 404 of the Sarbanes–Oxley Act from 2004 to 2009. Using the dictionary with content analysis software led to the identification of 14 categories of ITWs in order of decreasing frequency of occurrence: (1) access, (2… CONTINUE READING

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