Information Technology Governance Mechanisms and Audit Technology Performance in Malaysia

Abstract

Information Technology (IT) governance is one of the concepts currently emerging along with the development of IT. In fact, many organisations have started implementing IT governance that aims to align their operations with IT effectively. This paper aims to investigate how IT governance mechanisms are related to audit technology performance in Malaysia whereby the focus is on internal auditors from private sector. A quantitative method with a questionnaire instrument was used. The questionnaire items were based on indicators suggested by previous literature. Thirty-hundred and seventy (370) questionnaires were distributed and completed questionnaires were analysed using SPSS version 27. Based on the regression analysis, two independent variables, namely top management support and IT support service are positively and significantly related to audit technology performance. The other two independent variables, IT strategy and IT steering committee are not significantly related to audit technology performance. These findings are relevant to both auditors and organisations. They highlight the importance of top management support and IT support service to the effectiveness of using technology in internal audit. A good IT governance helps organisation to utilise IT in realising its business strategic goals.