Document Type : Original Article
Authors
1
PhD Student, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
2
Assistant Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
3
Associate Professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
10.22034/iaas.2022.168254
Abstract
Considering the rapid development of information technology and the increasing importance of its audit for leading companies in the world and the backwardness of Iran in this field, the present research as a pioneering study seeks to investigate the effective components on the implementation of IT Audit from the auditors' point of view. The current research is applied, descriptive and survey type. The method of data collection includes document mining, reference to databases and questionnaires, and the data analysis method is inferential, and confirmatory factor analysis (CFA) used by SmartPLS3 software.In order to assess the factors affecting on implementation of IT Audit, 375 questionnaires were given to people with audit experience in a non-random way with available sampling method, so that the factors affecting the implementation of IT Audit from the auditors' point of view were assessed. The obtained results showed that the factors of system data security, network and software security, lack of university education, lack of training in audit institutions, failure of Association of Certified Public Accountants to fulfill its obligations and lack of knowledge and experience of the personnel of audit firms have the greatest impact on the implementation of IT Audit.
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