Do IT audits satisfy senior manager expectations?

D’Onza, Giuseppe; Lamboglia, Rita; Verona, Roberto

doi:10.1108/maj-07-2014-1051

Cited by 11 publications

(3 citation statements)

References 30 publications

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“…231) on regulating the exercise of IAFs, its benefits in risk assessment and governance and its roles in improving accountability and transparency (Miglietta et al , 2007). Regulatory bodies have released rules related to compliance Aziendale and (Ferretti, 2013; Ferretti, 2013), practice information technology auditing in financial institutions (D’Onza et al , 2015), cancellation of ISO 9001 certification from small and medium enterprise (SME) manufacturing companies (Chiarini, 2019) as a result of financial scandals in Italy and other countries (Arena and Azzone, 2007). Similarly, the UK represents one of the countries in which great interest appears, especially in light of the presence of organizations that manage the profession of IA.…”

Section: Discussion and Resultsmentioning

confidence: 99%

Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research

Hazaea

Zhu

Khatib

et al. 2022

MEDAR

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Purpose Although many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. Therefore, this paper aims to provide a systematic review of studies on IA in 27 European countries and the UK. Design/methodology/approach Based on the Scopus database, 142 papers published between 1987 and 2022 were analyzed. This study focused on evaluating and analyzing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties and risk management to provide directions for future research. Findings This study found that IA literature did not provide the integrated knowledge of internal audit functions (IAFs) and the factors that could contribute to their implementation as required. The results showed that the UK, Greece and Italy dominate the published literature in terms of the number of studies. There are a few studies that investigate IA in private institutions and nonprofit organizations. Interestingly, a vast majority of studies are not based on theoretical grounds. The results also showed that there is an absence of studies that discuss the impact of cultural and political systems as well as the demographic characteristics of auditors on the implementation of IAFs. Originality/value This study is useful for researchers, organizations and regulators because it contributes to the literature by highlighting the intellectual development of IA in the European countries and the UK, providing several directions for future studies. To the best of the authors’ knowledge, this research is the first study to use a systematic review approach in evaluating the intellectual development of IA research in European countries, identifying areas and elements that received less attention in previous studies and providing a roadmap for future studies.

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Section: Discussion and Resultsmentioning

confidence: 99%

Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research

Hazaea

Zhu

Khatib

et al. 2022

MEDAR

View full text Add to dashboard Cite

show abstract

“…Relying on studies of trust relationships in the audit field (D'Onza et al. , 2015), we identify six main antecedents determining trust, two of which depend on the senior management: (1) the propensity to trust and (2) the satisfaction with previous interactions.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Internal auditor's interpersonal trust building: the Israeli public sector

Eshet

2023

JPBAFM

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PurposeThis paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services administrations. This is fundamental for a positive audit, as it affects the auditing relationship and assures a sound public administration.Design/methodology/approachThe author surveyed 261 senior management from 24 Israel's local authorities (about 30%), representing large, medium and small administrations in Israel's North District.FindingsThe results indicate that senior management's antecedents to trust sceptically minded internal audits are positive for audit knowledge sharing. Findings also reveal that the internal auditor's ability, integrity and benevolence significantly impact senior management's trust. Whereas open communication does not significantly affect the senior management's propensity to trust, its satisfaction with its internal auditor fosters positive trust and support.Practical implicationsUnderstanding the antecedents of the senior public manager on internal audit benefits the audit outcomes. Albeit audit professional scepticism's interpersonal trust relationship with senior public manager influences the audit. Audits efficiently related to organisational culture and outcomes.Originality/valueA new practical model of senior management trust antecedents is presented for a more effective auditing system and public administration. The model is original, as no other empirical studies have yet dealt with senior management's trust in internal audits in the public sector.

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“…Research suggests that senior management desires more support and guidance from the IAF on digital matters (Betti and Sarens, 2021; D’Onza et al , 2015; Roussy, 2013). Examples of this include advising senior management on cybersecurity programs, governance and risk management, (Dixon and Singer, 2011; Kahyaoglu and Caliyurt, 2018) and new technology implementation (Flora and Rai, 2015).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality

Betti

DeSimone

Gray

et al. 2023

JAOC

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Purpose This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality. Design/methodology/approach The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated. Findings Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities. Research limitations/implications From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors. Practical implications This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality. Originality/value This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

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Do IT audits satisfy senior manager expectations?

Cited by 11 publications

References 30 publications

Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research

Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research

Internal auditor's interpersonal trust building: the Israeli public sector

The impacts of the use of data analytics and the performance of consulting activities on perceived internal audit quality

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