2024
DOI: 10.1108/idd-08-2023-0085
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The determinants of IT audit usage in Saudi Arabia with specific reference to computer audit assisted tools

Faozi A. Almaqtari

Abstract: Purpose The purpose of this study is to investigate the determinants and the intention to use information technology (IT) audit technologies. Design/methodology/approach The research model explores the external and internal factors that influence IT audit usage in Saudi Arabia. The external factors include IT audit education, professional support provided by professional accounting and auditing bodies, external pressure and social factors. The internal factors include the firm’s organizational support, compl… Show more

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