Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environment

The purpose of this study is to investigate the approach required to conduct an efficient and effective audit of EDI systems. An audit approach proposed by Wu and Hahn (1989) is employed to examine, at a conceptual level, IS managers’ and CIS auditors’ perceptions of the audit approach necessary to evaluate internal controls in EDI systems. Wu and Hahn’s approach is based on a broader control concept and uses a control‐complexity/control‐point orientation to evaluate organisations’ internal control systems in dynamic computerised environments. Findings based on data from a sample of IS managers and CIS auditors showed general agreement with the audit approach proposed by Wu and Hahn and moderate consensus between the IS managers and CIS auditors regarding this approach.