Internal information technology audit process quality: Theory development using structured group processes

Havelka, Douglas; Merhout, Jeffrey W.

doi:10.1016/j.accinf.2012.12.001

Cited by 38 publications

(47 citation statements)

References 47 publications

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“…First, it investigates the effectiveness of internal audit as a governance and risk management mechanism and informs practice regarding the influence of relationships between internal auditors and managers on internal audit's effectiveness. In particular, we provide empirical evidence to support Havelka and Merhout's (2013) propositions concerning the importance of a good working relationship between the IAF and other functions. Second, the study makes a contribution to the risk management literature by examining the influence of governance mechanisms on specific actual outcomes, rather than perceptions of such effects.…”

Section: Introductionmentioning

confidence: 67%

“…We examine how the quality of the working relationship between the internal audit and information security functions influences these four measures of information security outcomes. We focus on the quality of the working relationship between the internal audit and information security functions because relationships between the IAF and other business functions are important determinants of audit quality and the IAF's ability to add value to organizations (Havelka & Merhout, 2013;Merhout & Havelka, 2008;Stoel, Havelka, & Merhout, 2012).…”

Section: Introductionmentioning

confidence: 99%

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The influence of a good relationship between the internal audit and information security functions on information security outcomes

Steinbart

Raschke

Gal

et al. 2018

Accounting, Organizations and Society

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Given the increasing financial impact of cybercrime, it has become critical for companies to manage information security risk. The practitioner literature has long argued that the internal audit function (IAF) can play an important role both in providing assurance with respect to information security and in generating insights about how to improve the organization's information security. Nevertheless, there is scant empirical evidence to support this belief. Using a unique data set, this study examines how the quality of the relationship between the internal audit and the information security functions affects objective measures of the overall effectiveness of an organization's information security efforts. The quality of this relationship has a positive effect on the number of reported internal control weaknesses and incidents of noncompliance, as well as on the numbers of security incidents detected, both before and after they caused material harm to the organization. In addition, we find that higher levels of management support for information security and having the chief information security officer (CISO) report independently of the IT function have a positive effect on the quality of the relationship between the internal audit and information security functions.

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Section: Introductionmentioning

confidence: 67%

Section: Introductionmentioning

confidence: 99%

The influence of a good relationship between the internal audit and information security functions on information security outcomes

Steinbart

Raschke

Gal

et al. 2018

Accounting, Organizations and Society

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“…IT governance is signified by IT Committee, IT strategy, IT support service and senior management support which may stimulate the implementation of technological innovation (Havelka and Merhout 2013). In the same vein, this construct denotes the mechanism that inspires action concurrent with the organisation's mission, strategy and culture that is related to IT which influences the adoption and use of technology.…”

Section: Methodsmentioning

confidence: 99%

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

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Abstract:The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology.

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“…Service quality is the strongest dri ver that can stimulate users to use a system (Hu et al, 2009). Service quality has been shown to influence users satisfaction, users inten tion, and users retention (Devina & Waluyo, 2016;Fleischman, Johnson, & Walker, 2017;Havelka & Merhout, 2013;Prasad, Green, & Heales, 2014;Yuhertiana, 2016). So, the roles of assurance and reliability di mensions of service quality is important to influencing continuance intention (Chiang & Limato, 2015).…”

Section: Sem Resultsmentioning

confidence: 99%

What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

Yefni

Murniati

Zifi

et al. 2018

jamal

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Penelitian ini bertujuan untuk mengidentifikasi persepsi wajib pajak menggunakan e-filing dalam melaporkan Surat Pemberitahuan Tahunan (SPT) mereka. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) terhadap 100 orang wajib pajak pribadi yang terdaftar pada periode 2017 di Kantor Pelayanan Pajak Pekanbaru. Hasil penelitian ini menunjukkan bahwa para pembayar pajak berniat menggunakan e-filing jika sistem yang dirancang memberikan sejumlah kenyamanan bagi mereka. Oleh karena itu, Direktorat Jenderal Pajak harus gencar mempromosikan e-filing kepada wajib pajak.

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Internal information technology audit process quality: Theory development using structured group processes

Cited by 38 publications

References 47 publications

The influence of a good relationship between the internal audit and information security functions on information security outcomes

The influence of a good relationship between the internal audit and information security functions on information security outcomes

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

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