Communications of the IIMA


What factors affect individuals' demands that information systems (IS) audits are implemented in the organizations with which they do business? Using concepts and constructs from theoretical literature on individuals’ concerns about organizational information management practices, we build a theoretical model that can explain and predict individuals' demand for information systems audit in organizations. Using data from U. S. university students, we empirically test two hypotheses using a multiple regression model. It was found that students’ concern about error in data and their concern about organizational ethics of information management positively affect students’ demand for IS audit at U. S. universities.