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 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
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 Intelligent Systems in Accounting, Finance and Management (ISAFM) International Journal. (March 2021)
- Reviewer for International Journal of Accounting Information Systems (IJoAIS). (September 2020)
- Reviewer for Communications of the International Information Management Association Journal. (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)
- 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
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. (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. (2020). Enhanced Security over Accounting Data: A Fuzzy-Based Evaluation Model to Aid Organizations in Safeguarding their Accounting Systems. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(3), 160-175. DOI: 10.6007/IJARAFMS/v10-i3/7780
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
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
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)
- 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.