Factors Affecting Information Technology Audit Quality

@article{Yeghaneh2015FactorsAI,
  title={Factors Affecting Information Technology Audit Quality},
  author={Yahya Hasas Yeghaneh and Mostafa Zangiabadi and Seyed Mostafa Dehghani Firozabadi},
  journal={Journal of Investment Management},
  year={2015},
  volume={4},
  pages={196}
}
Change and the growth of information technology, all aspects of human society have taken in the light of self. Human need, interest in using new technologies emerged as a dominant factor in their organizations and they will force to keep pace with the condition. Since the major factor in advances in information technology in the present world, is the need and necessity. This important, changed the methods and practices and have been transformed of paper-based systems to electronic information… Expand
Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors
To discover the possible weakness of knowledge and the use of a diverse group of technologies among independent auditors. The descriptive survey study was used to describe the level of usableExpand
Factors Affecting the Audit Quality and the Competitive Capability of Auditing Enterprises in Ho Chi Minh City
Audit is a special activity; a type of service activities is to ensure that customers using audited information can be assured and reliable about the quality of the service, the truthfulness, theExpand
Toward Modern IT Audit- Current Issues and Literature Review
Today, IT audit become one of the top two topics that discussed amongst internal auditor professionals and has grown to become an important issue for modern organizations. IT audit concepts haveExpand
The Role of IT Audit in the Era of Digital Transformation

References

SHOWING 1-10 OF 67 REFERENCES
Development of an Information Technology Audit Process Quality Framework
TLDR
Using focus groups of internal auditors at one large, health care products and services company, a first draft of a quality model is developed that could be used by managers to analyze and plan for IT audits by identifying risks and opportunities associated with the five categories of factors. Expand
An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners
TLDR
It is found that additional factors are significant for IT audit quality and that the relative importance of the factors for IT Audit quality differs for IT versus financial auditors. Expand
Information and Communications Technology and Auditing: Current Implications and Future Directions
This exploratory study assesses, from a structuration theory perspective, the impact information and communications technology (ICT) tools and techniques are currently having on audit tasks, auditorsExpand
An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing
TLDR
It is proposed that this condition is due to performance evaluation pressure and the use of budgets for multiple purposes, which result in the misalignment of firm and individual employee goals. Expand
Assurance practitioners' and educators' self-perceived IT knowledge level: an empirical assessment
TLDR
This study focuses on identifying appropriate information technologies for auditing professors and audit practitioners and measuring their self-perceptions of knowledge about these technologies, and finds a potential “learning gap” between educators and practitioners that may occur for 5 of the 36 technologies examined. Expand
An Analysis of the Group Dynamics Surrounding Internal Control Assessment in Information Systems Audit and Assurance Domains
TLDR
The research documented in this paper focuses on the impact of group decision making on decision quality within the internal control‐assessment process for information systems environments and results indicate that improved decision qualit... Expand
A Measure of Perceived Auditor ERP Systems Expertise: Development, Assessment, and Uses
Purpose – The purpose of this study is to develop, assess, and provide uses for a measure of perceived enterprise resource planning (ERP) systems expertise for financial statement auditors. ERPExpand
The Effect of Ownership Structure on Audit Quality: Evidence from Jordan
Audit quality is getting very important due to the role of an audit in enhancing the quality and reliability of financial statements. The studying of audit quality and the factors that are affectingExpand
Internal information technology audit process quality: Theory development using structured group processes
TLDR
A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes and identifying codes, indicators, concepts, and relationships included in the theory. Expand
Auditor Detected Misstatements and the Effect of Information Technology
This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study ofExpand
...
1
2
3
4
5
...