Educational Background

• Ph.D., Information Systems, Nova Southeastern University, Fort Lauderdale-Davie, FL
• M.B.A., Accounting, Florida Institute of Technology, Melbourne, FL
• M.S., Software Engineering, Florida Institute of Technology, Melbourne, FL
• B.S., Accounting, Pennsylvania State University, Erie, PA

Professional Experience

Professional Employment Experience

Florida Institute of Technology, Melbourne, FL

• Associate Professor of Accounting Information Systems and Academic Chair for Accounting and Finance Online Programs (2022 - Present)
• Assistant Professor of Accounting and Academic Chair for Accounting and Finance Online Programs (2014 - 2022)

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 International Journal of Accounting Information Systems (IJoAIS). (September 2020 - present)
• Reviewer for Intelligent Systems in Accounting, Finance and Management (ISAFM) International Journal. (March 2021 - present)
• Reviewer for Communications of the International Information Management Association Journal. (March 2020 - present)
• Reviewer for International Journal of Accounting, Finance and Risk Management. (March 2019 - present)
• Reviewer for International Journal of Computer Networks & Communications. (March 2020)
• 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. 

Additional Duties

• 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 - 2021)
• 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)
• COB’s Curriculum and Academics Committee, Co-Chair, (2022 - 2024)

Current Courses

Campus:

• BUS 5437 Information Systems Auditing/Control
• BUS 5435 Tax and Financial Accounting Research
• BUS 5431 Managerial Accounting
• BUS 5414 Advanced Internal Auditing 
• BUS 4211 Internal Audit 
• BUS 3214 Accounting Information Systems

Online:

• EAC 4412 Advanced Auditing
• EAC 4411 Auditing
• EAC 3214 Accounting Information Systems
• EAC 2212 Principles of Accounting 2
• EAC 2211 Principles of Accounting 1

Selected Publications

Book:

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., & Fink, R. P. (2023). Financial statement audits: Literature-based benefits and challenges of using Robotic Process Automation. International Journal of Advanced Information Technology, 13(1), 9-19.

Otero, A. R., & Fink, R. P. (2021). Evaluation approach for an effective blockchain implementation in an accounting environment. Communications of the International Information Management Association, 19(1), 1-25.

Otero, A. R., & Fink, R. P. (2020). Robotic process automation to aid accounting and finance departments. ISACA Journal, 6(1), 1-8.

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. (2018). Information Technology Control and Audit. Boca Raton, Florida: CRC Press and Auerbach Publications.

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

Recognition & Awards

Licenses, Certifications, Memberships, and Awards: 

• Certified Public Accountant (CPA)
• Certified Fraud Examiner (CFE)
• 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)

Research

• Financial Statement Audits and Internal Controls
• Information Systems Auditing
• Accounting Information Systems
• Information Security Audits
• Risk Assessments

Research & Project Interests

Dr. Otero’s research and project interests involve the areas of financial statement audits and internal controls; information systems auditing; accounting information systems; information security audits; and risk assessments.