Pacific Business Review International, Volume (5), No (4), Year (2012-10) , Pages (1-14)

Title : ( A Study of the Audit Information Technology Usage and Perceived Importance by Auditors in Iran )

Authors: Mahdi Moradi , Mahdi Salehi , Javad Abdlollahian ,

Citation: BibTeX | EndNote

Considering the recent progress in technology in recent years, the auditors will not be able to audit the computer information systems, unless the auditors have sufficient skills in the field of information technology (IT). This article reviews the knowledge of information technology level and its importance from the viewpoint of the Iranian auditors. The statistical Society consists of senior auditors, supervisors, senior supervisors, managers, and working partners in Iranian firms of audit. The information was gathered through a questionnaire contained 30 information technologies (including various emerging technologies). In total 600 questionnaires were distributed manually and electronically in which the received responses was 84. The analysis of 30 technologies in 5 underlying structures (General office automation, Audit Automation, Accounting firm office automation, E-Commerce Technologies, Systems Design, and Implementation) shows that the Iranian auditors have sufficient knowledge only in general office automation structure and lack significant knowledge for other four structure. On average, The accounting firm office automation received the highest mean value for the IT importance and Accounting firm office automation received the highest mean value for the IT knowledge, whilst e-commerce technologies receives the lowest mean value for both importance and IT knowledge. So the IT knowledge among the auditors is less than their understanding toward it importance.

Keywords

, information technology knowledge, IT knowledge, IT importance, auditors, independent auditing, information systems
برای دانلود از شناسه و رمز عبور پرتال پویا استفاده کنید.

@article{paperid:1031390,
author = {Moradi, Mahdi and Salehi, Mahdi and Javad Abdlollahian},
title = {A Study of the Audit Information Technology Usage and Perceived Importance by Auditors in Iran},
journal = {Pacific Business Review International},
year = {2012},
volume = {5},
number = {4},
month = {October},
issn = {0974-438x},
pages = {1--14},
numpages = {13},
keywords = {information technology knowledge; IT knowledge; IT importance; auditors; independent auditing; information systems auditing},
}

[Download]

%0 Journal Article
%T A Study of the Audit Information Technology Usage and Perceived Importance by Auditors in Iran
%A Moradi, Mahdi
%A Salehi, Mahdi
%A Javad Abdlollahian
%J Pacific Business Review International
%@ 0974-438x
%D 2012

[Download]