Can auditors' attributes and organisational resources influence information technology audit quality in the public sector? Online publication date: Fri, 30-Jun-2023
by Erlane K. Ghani; Siti Murni Abdol Jahim
Electronic Government, an International Journal (EG), Vol. 19, No. 4, 2023
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.
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