Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

Abou-El-Sood, H., Kotb, A. and Allam, A. 2015. Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology. International Journal of Auditing. 19 (3), p. 252–266.

TitleExploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology
AuthorsAbou-El-Sood, H., Kotb, A. and Allam, A.
Abstract

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

KeywordsAuditing
Audit Technology
Audit Software Packages
Audit Automation
Information Technology
CAATs
JournalInternational Journal of Auditing
Journal citation19 (3), p. 252–266
ISSN1090-6738
1099-1123
Year2015
PublisherWiley
Digital Object Identifier (DOI)doi:10.1111/ijau.12039
Publication dates
Published30 Mar 2015

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