A Partial Answer to Accounting Information Overload

Abstract

T his article does not deal directly with auditing;it deals with things that are primarily a chief financial officer's responsibility. But this article should be studied with care by every IS auditor because it considers a process that every audit evaluates and contributes to. Accounting information disclosure is a process that defines a key element in the work of the IS auditor. The ultimate goal of every audit review is an appraisal of the reliability of the financial information that is being disclosed by an organization to its various stakeholders and the effectiveness of that disclosure process.