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Too much of a good thing? The effect of internal controls monitoring system alerts on user perceptions of task-technology fit.

机译：好东西太多了吗？内部控制监视系统对用户对任务技术合适性的感知产生了影响。

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摘要

Anecdotal and field study evidence points to both positive and negative effects of alerts produced by technology-enabled internal control monitoring systems (ICMS) (Alles et al. 2006, 2008; Debreceny et al. 2003, 2005; Perols and Murthy 2012). An important unanswered question is how those alerts impact users who process them and decide whether any corrective action should be taken. In this study I surveyed financial executives and accounting professionals to examine the impact of alerts on user perceptions of task-technology fit (TTF) (Goodhue and Thompson 1995). Alerts generated by ICMS can bring to the attention of company leadership indications of errors, exceptions, suspicious activity, or fraud, which can lead to improved decision-making and achievement of more efficient and effective operations. Moreover, greater frequency of alerts enables timely identification of irregularities which can result in more favorable user perceptions of TTF. However, too many alerts can diminish user perceptions of TTF due to information overload experienced by users who process the alerts. I also examine whether perceived user resources alleviate the negative effect of information overload. The results of this study indicate that accounting professionals who would receive more alerts are likely to experience higher information overload. However, availability of resources such as authorization, necessary knowledge, time, financial resources, available assistance and documentation is shown to decrease information overload associated with the large quantities of automated alerts. The results of this study should be of interest to regulators such as the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as it continues to emphasize the critical role of technology and the associated fraud risks in the current business environment. Also, the results should be useful to the senior leadership and internal auditors of public and private companies as they make ICMS adoption and implementation decisions.
机译：轶事和现场研究证据表明，采用技术的内部控制监控系统（ICMS）产生的警报既有正面影响，也有负面影响（Alles等人2006，2008; Debreceny等人2003，2005; Perols和Murthy 2012）。一个重要的未解决问题是这些警报如何影响处理它们的用户并决定是否应采取任何纠正措施。在这项研究中，我对财务主管和会计专业人士进行了调查，以研究警报对用户对任务技术适合度（TTF）的感知的影响（Goodhue和Thompson 1995）。 ICMS生成的警报可以引起公司领导层对错误，异常，可疑活动或欺诈的指示，从而可以改进决策并实现更有效的运营。此外，更高的警报频率可以及时识别不正常情况，从而可以使用户对TTF的感觉更好。但是，由于处理警报的用户遇到的信息过载，过多的警报可能会降低用户对TTF的感知。我还将研究感知的用户资源是否减轻了信息过载的负面影响。这项研究的结果表明，将收到更多警报​​的会计专业人员可能会遇到更高的信息过载。但是，显示了诸如授权，必要的知识，时间，财务资源，可用的帮助和文档之类的资源可用性，以减少与大量自动警报相关的信息过载。这项研究的结果应该引起诸如Treadway委员会赞助组织委员会（COSO）之类的监管机构的关注，因为它继续强调技术在当前商业环境中的关键作用以及相关的欺诈风险。同样，结果对上市公司和私营公司的高级领导和内部审计师做出ICMS采用和实施决策也应该是有用的。

著录项

  • 作者

    Kokina, Julia.;

  • 作者单位

    The University of Texas at El Paso.;

  • 授予单位 The University of Texas at El Paso.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 2014
  • 页码 75 p.
  • 总页数 75
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 语言学;
  • 关键词

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