An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners

Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

“…A framework for integrated approach of risks and control was developed by Huang et al that built an evaluation model of the Information Technology General Control (ITGC) for the certified public accountants (CPAs) under an Enterprise Risk Management (ERM) [17]. To emphasize the need for a common approach of IT audit and financial audit we mention the recent work by Stoel, Havelka and Merhout shows that there are many factors that determine the quality of IT audit and their importance varies in the perception of the IT auditors and the financial auditors [18]. Integrating IT audit processes and financial audit risks and controls in the AIS approach is a more actual requirement to ensure the integrity, accuracy, reality and availability of financial statements.…”

Information Technology Usage, Top Management Support and Internal Audit Effectiveness

“…In addition, the auditors should be skilled operators and access the data by the system that may help the organization to evaluate the state of internal control (Lin & Wang 2011). Nevertheless, there was little academic research on the audit process, specifically, about factors that affect the quality of the audit and IT (Stoel, Havelka & Merhout 2012). In fact specifically, the maturity level of the adoption of generalized audit software among internal auditors has been relatively low despite the prevalent use of IT and big data in businesses (Smidt 2016).…”

Professional Attributes of Internal Auditors in Riau

“…This means that the better planning before the audit work it will be better the quality of audits produced. This following hypothesis is purposed: H5: Planning affects audit quality positively The Role of Auditability on Audit Quality (Stoel et al 2012) defines auditability as auditee's readiness for audit, covering the processes and systems being audited. Although this attribute is not used explicitly, (Stoel et al 2012) believe that this attribute will be related to the reliable internal audit control.…”

“…(Stoel et al 2012) defines the planning and methodology as a series of activities that are necessary to determine the work to be performed and the specific points to be produced, including the use of standard approaches and guidelines to perform the audit. With good planning the audit work it will be directly proportional to the quality of audits produced.…”

“…According to (Stoel et al 2012), responsiveness is the ability of the audit team to understand the client's needs and work according to time frame management . Auditors who are able to understand the needs of clients and work according to schedule, is regarded as a qualified auditor.…”