Relationship quality, computer auditing and information security for mobile industry

被引:3
作者
Wu, Tung-Hsien [1 ]
Huang, Shaio Yan [2 ]
Lin, Ching-Wen [3 ]
机构
[1] Feng Chia Univ, Dept Accounting, 100 Wenhwa Rd, Taichung 40724, Taiwan
[2] Natl Chung Cheng Univ, Dept Accounting & Informat Technol, 168 Univ Rd, Minhsiung Township 62102, Chiayi, Taiwan
[3] CTBC Financial Management Coll, CTBC Grad Sch Financial Management, 600,Sec 3,Taijiang Blvd, Tainan, Taiwan
关键词
computer auditing; information security; relationship quality; mobile industry; CROSS-FUNCTIONAL COLLABORATION; INTERNAL AUDITORS; IMPACT; PERCEPTIONS; AWARENESS; ADOPTION;
D O I
10.1504/IJMC.2020.108293
中图分类号
G2 [信息与知识传播];
学科分类号
05 ; 0503 ;
摘要
Research has primarily focused on the security aspect of mobile communication for computer auditing research in the mobile industry. Few studies have examined the role of computer auditing on the mobile industry. Therefore, the current study investigated the mediating effect of computer audit on the correlation between relationship quality and information security by conducting a survey using the partial least-squares method. Computer audit directly influenced internal auditing performance, and relationship quality indirectly influenced information security through computer audit. Therefore, determining how sound computer auditing can be conducted is crucial for the internal audit department.
引用
收藏
页码:405 / 419
页数:15
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