Title: Can auditors' attributes and organisational resources influence information technology audit quality in the public sector?

Authors: Erlane K. Ghani; Siti Murni Abdol Jahim

Addresses: Faculty of Accountancy, Universiti Teknologi MARA, 42300 Bandar Puncak Alam, Selangor, Malaysia ' National Audit Department Malaysia, Jalan Cenderasari, Wilayah Persekutuan, Malaysia

Abstract: This study examines the effect of auditors' attributes and organisational resources on information technology (IT) audit quality in a public sector organisation. Specifically, this study examines the auditors' attributes in terms of their independence, accounting and audit knowledge and skills, IT competency and business process knowledge during IT audit. This study also examines the effect of organisational resources on IT audit quality. Using questionnaire survey on 88 public sector officers, this study shows a significant positive effect between auditors' attributes and organisational resources. The findings in this study implicate that it is imperative for the public sector organisation to identify the factors that can affect the IT audit quality in order to enhance the effectiveness and efficiency of auditing in the public sector. These findings can also be useful for the public sector organisation as part of their quality control program and help to improve IT audit quality.

Keywords: information technology; audit quality; auditors' attributes; organisational resources; public sector.

DOI: 10.1504/EG.2023.131723

Electronic Government, an International Journal, 2023 Vol.19 No.4, pp.477 - 491

Received: 01 Jun 2021
Accepted: 11 Jul 2021
Published online: 30 Jun 2023 *

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