Assistant Professor of Accounting and Academic Chair for Accounting and Finance Online Programs, Bisk College of Business
Angel R. Otero, Ph.D., CPA, CISA, CITP, CICA, CRISC has over 20 years of experience in the areas of public accounting/auditing, financial statement and internal control audits, information technology consulting, and information systems auditing. Before joining Florida Institute of Technology, Dr. Otero worked at Deloitte & Touche, LLP for over 10 years and attained the position of Senior Manager.
Dr. Otero’s research interests involve the areas of financial statement audits and internal controls; information systems auditing; accounting information systems; information security audits; and risk assessments. He has published research on the assessment of general information technology controls (GITCs) surrounding financial/accounting systems and applications using various methodologies. Dr. Otero is also author of a recently published university textbook in the area of information systems/technology auditing.
- Ph.D., Information Systems, Nova Southeastern University, Fort Lauderdale-Davie, FL
- M.S., Software Engineering, Florida Institute of Technology, Melbourne, FL
- B.S., Accounting, Pennsylvania State University, Erie, PA
Recognition & Awards
Licenses, Certifications, Memberships, and Awards:
- Certified Public Accountant (CPA)
- Certified Information Systems Auditor (CISA)
- Certified Information Technology Professional (CITP)
- Certified Internal Controls Auditor (CICA)
- Certified in Risk and Information Systems Control (CRISC)
- Member of the American Institute of Certified Public Accountants (AICPA)
- Member of ISACA (formerly the Information Systems Audit and Control Association)
- Member of The Institute for Internal Controls (IIC)
- Member of The Institute of Internal Auditors (IIA)
- Member of Delta Epsilon Iota’s Academic Honor Society
- Member of the Pennsylvania State University Scholar’s Program
- Member of Omicron Delta Kappa - Pennsylvania State University’s National Honor Society
- National Collegiate Minority Leadership Award - Pennsylvania State University
- The Pennsylvania State University’s Minority Honor Certificate Award (three out of four years)
- BUS 5437 Information Systems Auditing/Control
- BUS 5435 Tax and Financial Accounting Research
- BUS 5434 Advanced Auditing Theory and Application
- BUS 5433 Advanced Problems & Current Topics
- BUS 5431 Managerial Accounting
- BUS 3214 Accounting Information Systems
- EAC 4412 Advanced Auditing
- EAC 4411 Auditing
- EAC 3214 Accounting Information Systems
- EAC 2212 Principles of Accounting 2
- EAC 2211 Principles of Accounting 1
Professional Employment Experience
Florida Institute of Technology, Melbourne, FL
- Assistant Professor of Accounting and Academic Chair for Accounting and Finance Online Programs (July 2014 - present)
Deloitte & Touche LLP, San Juan, PR
- Enterprise Risk Services Senior Manager (September 2012 - May 2014)
- Enterprise Risk Services Manager (September 2008 - August 2012)
- Enterprise Risk Services Senior Consultant (September 2005 - August 2008)
- Audit and Enterprise Risk Services Staff Consultant (November 2003 - August 2005)
Professional Service Activities
- Reviewer for Communications of the International Information Management Association. (March 2020)
- Reviewer for International Journal of Computer Networks & Communications. (March 2020)
- Reviewer for International Journal of Accounting, Finance and Risk Management. (March 2019)
- Invited Guest Speaker for (Brevard) Space Coast’s Institute of Internal Auditors, sponsored by Harris Corporation, Melbourne, Florida. An Information Security Control Assessment Methodology for Organizations’ Financial Information. (March 15, 2018)
- Reviewer for the 22nd Americas Conference on Information Systems (AMCIS), San Diego, California. (May 2016)
- Reviewer for the Euro Journal on Decision Processes. (May 2015)
- Reviewer for the Eighth Annual Special Interest Group on Information Security and Privacy (SIGSEC) Workshop on Information Security and Privacy, Auckland, New Zealand. (December 13, 2014)
- Invited Speaker at the University of Puerto Rico, Puerto Rico. The Impact of Information Technology on the Financial Audit Process, 2011, 2012, and 2014.
- Invited Speaker. “Norma ISO/IEC 27002 Relativa a la Seguridad de la Información”. Online presentation sponsored by the Comisión Técnica de Sistemas y Tecnólogia de Información de la Asociación Interamericana de Contabilidad (Panel on Information Technology and Systems of the Inter-American Accounting Association), presented to over 1,000 accountants from Central and South America on August 2012.
- Reviewer for the Eighteenth Americas Conference on Information Systems (AMCIS), Seattle, Washington, August 9-12, 2012.
- Deloitte’s Vice-President for the Business Resource Group for Hispanic and Latino Professionals in Florida and Puerto Rico.
- Academic Chair for Accounting and Finance Online Programs. Duties involve planning, developing, and supervising the academic functions of the online program areas; growth of the program areas, including marketing and recruiting; teaching six online courses per calendar year; coordinating all necessary academic and administrative approvals for the online programs, including new program development; recruiting, approving, and supervising adjunct faculty in both, course development process and teaching of courses; performing service and administrative assignments; as well as advising students.
- Faculty Advisor, Internal Audit Student Organization (2019 - Present)
- College of Business Representative for Online Programs, Undergraduate Curriculum Committee (2019 - Present)
- Outside Committee Member for Non-Thesis Civil Engineering Master’s Degree Program (2020 - Present)
- Financial Statement Audits and Internal Controls
- Information Systems Auditing
- Accounting Information Systems
- Information Security Audits
- Risk Assessments
Otero, A. R. (2018). Information Technology Control and Audit. Boca Raton, Florida: CRC Press and Auerbach Publications.
Peer-Reviewed Journals and Conferences:
Otero, A. R., Sonnenberg, C., & Delgado-Perez, I. (2020). Change Management Over Financial Information: A Multi-Criteria Evaluation of System Change Controls Using Desirability Functions. Communications of the International Information Management Association, 18(1), 1-26.
Otero, A. R., Sonnenberg, C., & Bean, L. (2019). Quality assessment of access security controls over financial information. International Journal of Network Security & Its Applications, 11(6), 1-18. DOI: 10.5121/ijnsa.2019.11601
Otero, A. R. (2015). An information security control assessment methodology for organizations’ financial information. International Journal of Accounting Information Systems, 18(1), 26-45. DOI: 10.1016/j.accinf.2015.06.001
Otero, A. R. (2015). Impact of IT auditors’ involvement in financial audits. International Journal of Research in Business and Technology, 6(3), 841-849. DOI: 10.17722/ijrbt.v6i3.404
Otero, A. R., Tejay, G., Otero, L. D., & Ruiz, A. (2012, October 21). A fuzzy logic-based information security control assessment for organizations. IEEE Conference on Open Systems. Kuala Lumpur, Malaysia. DOI: 10.1109/ICOS.2012.6417640
Ejnioui, A., Otero, A. R., Tejay, G., Otero, C. E., & Qureshi, A. (2012). A multi-attribute evaluation of information security controls in organizations using Grey Systems Theory. 2012 International Conference on Security and Management. Las Vegas, NV.
Otero, A. R., Ejnioui, A., Otero, C. E., & Tejay, G. (2011). Evaluation of information security controls in organizations by Grey Relational Analysis. International Journal of Dependable and Trustworthy Information Systems, 2(3), 36-54. DOI: 10.4018/jdtis.2011070103
Otero, A. R., Otero, C. E., & Qureshi, A. (2010). A multi-criteria evaluation of information security controls using boolean features. International Journal of Network Security & Applications, 2(4), 1-11. DOI: 10.5121/ijnsa.2010.2401