Factors Affecting Information Technology Audit Quality

Yahya Hasas Yeghaneh; Mostafa Zangiabadi; Seyed Mostafa Dehghani Firozabadi

doi:doi:10.11648/j.jim.20150405.19

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Factors Affecting Information Technology Audit Quality

Yahya Hasas Yeghaneh, Mostafa Zangiabadi, Seyed Mostafa Dehghani Firozabadi

Published in Journal of Investment and Management (Volume 4, Issue 5)

Received: 20 July 2015 Accepted: 4 August 2015 Published: 12 August 2015

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Abstract

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 systems and software. Accounting and auditing profession, perhaps more than in other areas of financial knowledge have been disposable of Enjoyment and use of the facility is subject to the new environment. New environment recording and reporting of information, has created much effects in the efficiency and effectiveness of the auditing profession And the need to use information technology audit to be felt more than ever. Therefore, in this study, are followed to find the factors affecting on information technology audit quality. In order to, Standard questionnaire was used that test its validity before and also reliability 89% was measured. And results show that from the view of CPAs working in the audit institute and the audit organization, properly accountability of audit team and existence audit framework and process, business criteria and audit scope, auditability, planning and operations, access to resources, relationship with the entity and the business environment, affects IT audit quality

Published in	Journal of Investment and Management (Volume 4, Issue 5)
DOI	10.11648/j.jim.20150405.19
Page(s)	196-203
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2015. Published by Science Publishing Group

Keywords

Audit, ITS Audit, Audit Quality

References

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APA Style

Yahya Hasas Yeghaneh, Mostafa Zangiabadi, Seyed Mostafa Dehghani Firozabadi. (2015). Factors Affecting Information Technology Audit Quality. Journal of Investment and Management, 4(5), 196-203. https://doi.org/10.11648/j.jim.20150405.19

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ACS Style

Yahya Hasas Yeghaneh; Mostafa Zangiabadi; Seyed Mostafa Dehghani Firozabadi. Factors Affecting Information Technology Audit Quality. J. Invest. Manag. 2015, 4(5), 196-203. doi: 10.11648/j.jim.20150405.19

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AMA Style

Yahya Hasas Yeghaneh, Mostafa Zangiabadi, Seyed Mostafa Dehghani Firozabadi. Factors Affecting Information Technology Audit Quality. J Invest Manag. 2015;4(5):196-203. doi: 10.11648/j.jim.20150405.19

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@article{10.11648/j.jim.20150405.19,
  author = {Yahya Hasas Yeghaneh and Mostafa Zangiabadi and Seyed Mostafa Dehghani Firozabadi},
  title = {Factors Affecting Information Technology Audit Quality},
  journal = {Journal of Investment and Management},
  volume = {4},
  number = {5},
  pages = {196-203},
  doi = {10.11648/j.jim.20150405.19},
  url = {https://doi.org/10.11648/j.jim.20150405.19},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jim.20150405.19},
  abstract = {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 systems and software. Accounting and auditing profession, perhaps more than in other areas of financial knowledge have been disposable of Enjoyment and use of the facility is subject to the new environment. New environment recording and reporting of information, has created much effects in the efficiency and effectiveness of the auditing profession And the need to use information technology audit to be felt more than ever. Therefore, in this study, are followed to find the factors affecting on information technology audit quality. In order to, Standard questionnaire was used that test its validity before and also reliability 89% was measured. And results show that from the view of CPAs working in the audit institute and the audit organization, properly accountability of audit team and existence audit framework and process, business criteria and audit scope, auditability, planning and operations, access to resources, relationship with the entity and the business environment, affects IT audit quality},
 year = {2015}
}

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TY  - JOUR
T1  - Factors Affecting Information Technology Audit Quality
AU  - Yahya Hasas Yeghaneh
AU  - Mostafa Zangiabadi
AU  - Seyed Mostafa Dehghani Firozabadi
Y1  - 2015/08/12
PY  - 2015
N1  - https://doi.org/10.11648/j.jim.20150405.19
DO  - 10.11648/j.jim.20150405.19
T2  - Journal of Investment and Management
JF  - Journal of Investment and Management
JO  - Journal of Investment and Management
SP  - 196
EP  - 203
PB  - Science Publishing Group
SN  - 2328-7721
UR  - https://doi.org/10.11648/j.jim.20150405.19
AB  - 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 systems and software. Accounting and auditing profession, perhaps more than in other areas of financial knowledge have been disposable of Enjoyment and use of the facility is subject to the new environment. New environment recording and reporting of information, has created much effects in the efficiency and effectiveness of the auditing profession And the need to use information technology audit to be felt more than ever. Therefore, in this study, are followed to find the factors affecting on information technology audit quality. In order to, Standard questionnaire was used that test its validity before and also reliability 89% was measured. And results show that from the view of CPAs working in the audit institute and the audit organization, properly accountability of audit team and existence audit framework and process, business criteria and audit scope, auditability, planning and operations, access to resources, relationship with the entity and the business environment, affects IT audit quality
VL  - 4
IS  - 5
ER  -

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Author Information

Yahya Hasas Yeghaneh

Scientific Group of Accounting, Department of Allameh Tabataba'i University, Tehran, Iran
Mostafa Zangiabadi

Faculty of Accounting, Allame Tabatabaee University, Tehran, Iran
Seyed Mostafa Dehghani Firozabadi

Faculty of Accounting, Islamic Azad University, Yazd, Iran

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APA Style

Yahya Hasas Yeghaneh, Mostafa Zangiabadi, Seyed Mostafa Dehghani Firozabadi. (2015). Factors Affecting Information Technology Audit Quality. Journal of Investment and Management, 4(5), 196-203. https://doi.org/10.11648/j.jim.20150405.19

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ACS Style

Yahya Hasas Yeghaneh; Mostafa Zangiabadi; Seyed Mostafa Dehghani Firozabadi. Factors Affecting Information Technology Audit Quality. J. Invest. Manag. 2015, 4(5), 196-203. doi: 10.11648/j.jim.20150405.19

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AMA Style

Yahya Hasas Yeghaneh, Mostafa Zangiabadi, Seyed Mostafa Dehghani Firozabadi. Factors Affecting Information Technology Audit Quality. J Invest Manag. 2015;4(5):196-203. doi: 10.11648/j.jim.20150405.19

Copy | Download

@article{10.11648/j.jim.20150405.19,
  author = {Yahya Hasas Yeghaneh and Mostafa Zangiabadi and Seyed Mostafa Dehghani Firozabadi},
  title = {Factors Affecting Information Technology Audit Quality},
  journal = {Journal of Investment and Management},
  volume = {4},
  number = {5},
  pages = {196-203},
  doi = {10.11648/j.jim.20150405.19},
  url = {https://doi.org/10.11648/j.jim.20150405.19},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jim.20150405.19},
  abstract = {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 systems and software. Accounting and auditing profession, perhaps more than in other areas of financial knowledge have been disposable of Enjoyment and use of the facility is subject to the new environment. New environment recording and reporting of information, has created much effects in the efficiency and effectiveness of the auditing profession And the need to use information technology audit to be felt more than ever. Therefore, in this study, are followed to find the factors affecting on information technology audit quality. In order to, Standard questionnaire was used that test its validity before and also reliability 89% was measured. And results show that from the view of CPAs working in the audit institute and the audit organization, properly accountability of audit team and existence audit framework and process, business criteria and audit scope, auditability, planning and operations, access to resources, relationship with the entity and the business environment, affects IT audit quality},
 year = {2015}
}

Copy | Download

TY  - JOUR
T1  - Factors Affecting Information Technology Audit Quality
AU  - Yahya Hasas Yeghaneh
AU  - Mostafa Zangiabadi
AU  - Seyed Mostafa Dehghani Firozabadi
Y1  - 2015/08/12
PY  - 2015
N1  - https://doi.org/10.11648/j.jim.20150405.19
DO  - 10.11648/j.jim.20150405.19
T2  - Journal of Investment and Management
JF  - Journal of Investment and Management
JO  - Journal of Investment and Management
SP  - 196
EP  - 203
PB  - Science Publishing Group
SN  - 2328-7721
UR  - https://doi.org/10.11648/j.jim.20150405.19
AB  - 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 systems and software. Accounting and auditing profession, perhaps more than in other areas of financial knowledge have been disposable of Enjoyment and use of the facility is subject to the new environment. New environment recording and reporting of information, has created much effects in the efficiency and effectiveness of the auditing profession And the need to use information technology audit to be felt more than ever. Therefore, in this study, are followed to find the factors affecting on information technology audit quality. In order to, Standard questionnaire was used that test its validity before and also reliability 89% was measured. And results show that from the view of CPAs working in the audit institute and the audit organization, properly accountability of audit team and existence audit framework and process, business criteria and audit scope, auditability, planning and operations, access to resources, relationship with the entity and the business environment, affects IT audit quality
VL  - 4
IS  - 5
ER  -

Copy | Download