The Effect of IT knowledge and IT Training on the IT Utilization among External Auditors: Evidence from Yemen

Al-Ansi, Ali Ali; Ismail, Noor Azizi; Al‐Swidi, Abdullah Kaid

doi:10.5539/ass.v9n10p307

Cited by 13 publications

(10 citation statements)

References 29 publications

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“…Previous studies assert that high IT proficiency among auditors would lead to increased GAS use (Brazel et al , 2010, Li et al , 2007). A recent study found the effect of IT knowledge and training increased IT use (Al-Ansi et al , 2013). Table III shows that while participants agreed that good IT skills are essential for increased GAS use, they recognized that IT skill levels varied substantially among staff.…”

Section: Findings and Discussionmentioning

confidence: 99%

Adopting generalized audit software: an Indonesian perspective

Widuri

O’Connell

Yapa

2016

MAJ

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Purpose This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Design/methodology/approach Results of this study are based on semi-structured in-depth interviews conducted in Indonesia with audit firms of varying sizes. Findings Key study findings included the identification of highly influential adoption factors, especially environmental factors, such as availability of information technology-skilled auditors in the local market, client needs and expectations and client size. This study has also identified factors, not identified in previous research, as being influential including the importance of GAS availability in a range of languages and the necessity of a supportive professional and regulatory environment. Originality/value This study makes several contributions to the literature including that it identifies new influential factors in the TOE framework. This framework has not been widely applied in auditing research and looks beyond the individual perspective to that of the organization as a whole. Moreover, the present study takes a developing country perspective and examines a range of audit firms. In contrast, most studies to date in the area have taken a Western focus and have concentrated on large audit firms. Additionally, this study provides an in-depth analysis through the use of semi-structured interviews, whereas prior studies have relied on surveys.

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Section: Findings and Discussionmentioning

confidence: 99%

Adopting generalized audit software: an Indonesian perspective

Widuri

O’Connell

Yapa

2016

MAJ

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“…New users are not experienced in the instructions provided and as such, they have a higher tendency to perceive the provision of additional information cues as useful, although it may not leverage such information to enhance their work performance (Cukier et al, 2012). Thus, it can be stated that experience of information technologies fit affects individual performance through the attitude towards information technology use (Al-Ansi et al, 2013).…”

Section: Literature On Information Technologymentioning

confidence: 99%

Does Auditor Objectivity Impact on the Relationship Between Information Technology and Efficiency and Effectiveness of Auditing: Evidence from Iraq

Salih

2018

J. Rev. Global Econ.

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This work aims to determine the effect of information technology on effectiveness and efficiency of auditors in the context of non-profit organizations in Iraq. Also to investigate the mediating influence on the relationship between information technology and the audit process' effectiveness and efficiency. The study framework was based on those reported in literature pertaining to the unified theory of acceptance and use of technology (UTAUT). The target population in this work are auditors of Iraqi non-profit organizations. 354 questionnaires were sent to the participants, however, only 262 were returned and deemed applicable for this work, which culminates in a 74.3 percent response rate. SPSS (Statistical Package of Social Science) version 24 was utilized to examine the research model. The data were processed using many statistical techniques, such as (Descriptive Statistics, Correlations Analysis and Multiple Regressions). The study found that there is a significant influence on the auditors' objectivity due to their role as a mediator on the relationship between IT and auditing non-profit organizations. The findings also confirmed that the auditors are required to upgrade their knowledge vis-à-vis computerized information systems to plan, direct, supervise, and review the performed tasks. The implications of these findings in this work are significant for managers and auditors, while also providing insights and encouraging evaluation of computerized accounting systems.

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“…If audit firms are not updated in terms of computerized IS usage, they cannot meet the many challenges and risks posed by a technology-based business environment. Moreover, auditors with limited knowledge of IT, IT training, and IT use will lack the ability to audit typical customers with complex computer systems (Al-Ansi et al, 2013). This research highlights the types of risk associated with the use of computerized AIS faced by external auditors in enterprises under auditing.…”

Section: Introductionmentioning

confidence: 96%

Effect of risk of using computerized AIS on external auditor's work quality in Yemen

Al-Hattami¹

2021

Int. j. adv. appl. sci.

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This study aimed to identify the effect of the risks of using computerized AIS in facilities subject to auditing on external auditor's work quality. The study was applied to Yemeni external auditors, with a targeted sample size of 120 people who were randomly selected. Data were collected through questionnaires. The collected data were processed using SPSS version 23. The results of this study revealed a statistically significant effect of risk associated with the use of computerized AIS (human risks, environmental risks, and viruses’ risks) on external auditor's work quality. However, human risks are the most risk to the external auditor in the audited facilities. From a practical standpoint, AIS and IT auditors, and facilities subject to auditing all stand to gain from the results of this study.

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The Effect of IT knowledge and IT Training on the IT Utilization among External Auditors: Evidence from Yemen

Cited by 13 publications

References 29 publications

Adopting generalized audit software: an Indonesian perspective

Adopting generalized audit software: an Indonesian perspective

Does Auditor Objectivity Impact on the Relationship Between Information Technology and Efficiency and Effectiveness of Auditing: Evidence from Iraq

Effect of risk of using computerized AIS on external auditor's work quality in Yemen

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