This dissertation examines how differences between the strategic-systems audit approach and the traditional, transaction-based audit approach affect the content and complexity of client business knowledge in long-term memory, how these mental representations develop with experience, and how the representations affect risk assessment. Knowledge of the client?s business is essential to conducting an effective and efficient audit, but researchers have devoted little attention to how this knowledge is represented in memory and what effect it has on audit judgment. Moreover, proponents of the strategic-systems approach argue that this approach leads to the formation of a more-complex client business model and results in better audit judgments than the transaction-based approach. The study?s results contradict these claims, with the strategic-systems auditors having less-complex models than their TBA counterparts. Also, no experience-related differences were found in the client models, and risk assessments were only weakly affected by content and complexity differences between client models. After a variety of supplemental analyses, it was concluded that there is no evidence from this dissertation to suggest that the SSA methodology does not result in an auditor possessing an enhanced knowledge of the client?s business compared to that possessed by an auditor employing a traditional audit approach.

This dissertation examines how differences between the strategic-systems audit approach and the traditional, transaction-based audit approach affect the content and complexity of client business knowledge in long-term memory, how these mental representations develop with experience, and how the representations affect risk assessment. Knowledge of the client?s business is essential to conducting an effective and efficient audit, but researchers have devoted little attention to how this knowledge is represented in memory and what effect it has on audit judgment. Moreover, proponents of the strategic-systems approach argue that this approach leads to the formation of a more-complex client business model and results in better audit judgments than the transaction-based approach. The study?s results contradict these claims, with the strategic-systems auditors having less-complex models than their TBA counterparts. Also, no experience-related differences were found in the client models, and risk assessments were only weakly affected by content and complexity differences between client models. After a variety of supplemental analyses, it was concluded that there is no evidence from this dissertation to suggest that the SSA methodology does not result in an auditor possessing an enhanced knowledge of the client?s business compared to that possessed by an auditor employing a traditional audit approach.

La Empresa JMT Contact Center es una empresa que se dedica al rubro de Telemarketing, Centro de Contacto y Business Process Outsourcing, con presencia en los mercados de Europa y Latinoamérica. Es una empresa en constante crecimiento y en la actualidad a pesar de estar en medio de una Pandemia ha tenido el reto de enfrentar una demanda de crecimiento en los puestos de atención. En los últimos años, la empresa ha tenido que enfrentar ciertos retos financieros ligado a los costos planificados y a los costos operativos, de tal forma que su rentabilidad como negocio se ha visto impactada, sumando a ello nuevas regulaciones y el efecto de la pandemia a nivel global. El objetivo principal de la presente tesis es plantear un modelo de inteligencia de negocios para JMT Contact Center con la finalidad de reducir los costos operativos de la organización al mejorar la calidad de información utilizada en los procesos de planificación de operaciones, el discado dirigido y la categorización de perfiles de usuarios; para lo cual se analiza el contexto, se plantean los objetivos y se alinea la estrategia de inteligencia de negocios con los procesos existentes. La propuesta de este modelo de inteligencia de negocios se enfoca especialmente en el uso efectivo de las herramientas del Business Intelligence para lograr una optimización de recursos y costos en la operación de las campañas Outbound del Centro De Atención Telefónica, de tal forma que estas se conviertan en rentables y eviten perdidas a la organización. / The JMT Contact Center Company is a company dedicated to the Telemarketing, Contact Center and Business Process Outsourcing business, with a presence in the markets of Europe and Latin America. It is a company in constant growth and today, despite being in the middle of a Pandemic, it has had the challenge of facing a demand for growth in service positions. In recent years, the company has had to face certain financial challenges related to planned costs and operating costs, in such a way that its profitability as a business has been impacted, adding new regulations and the effect of the pandemic at the global. The main objective of this thesis is to propose a business intelligence model for JMT Contact Center in order to reduce the operational costs of the organization by improving the quality of information used in the operations planning processes, directed dialing and categorization of user profiles; for which the context is analyzed, objectives are set and the business intelligence strategy is aligned with existing processes. The proposal of this business intelligence model focuses especially on the effective use of Business Intelligence tools to achieve an optimization of resources and costs in the operation of the Outbound campaigns of the Call Center, in such a way that they become profitable and avoid losses to the organization. / Trabajo de investigación