Accounting and Auditing Studies

Accounting and Auditing Studies

The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract

Document Type : Original Article

Authors
Seyed Kamal Alavi 1
Mahboobeh Jafari 2
Ali Nemati 3
Roya Darabi 4
1 Ph.D. Candidate in Department of Accounting , Islamic Azad University, South Tehran Branch , Iran
2 Assistant Prof. ,PhD in Department of Accounting , Islamic Azad University, South Tehran Branch , Iran
3 Assistant Prof. ,PhD in Department of Accounting , Islamic Azad University, Central Tehran Branch , Iran
4 Prof. ,PhD in Department of Accounting , Islamic Azad University, South Tehran Branch , Iran
10.22034/iaas.2024.204873
Abstract
The ever-increasing development of information technology is moving at an increasing speed. In this regard, in order to meet the need for quick, effective and quality access to information on all aspects of the operations of today's organizations. It has an impact on the accounting and management information systems of organizations. Therefore, auditors of modern systems also benefit from the results of this technology to improve effectiveness and efficiency.  Regarding, information technology is a key element in eliminating time and place limitations and providing better and faster access to updated information by auditors. Therefore, this research tries to present the optimal and practical model of information technology in auditing with a pragmatic approach The method used in this research is field, factor and data collection analysis. According to the mentioned case, the statistical community includes people active in the auditing profession. In this field, a questionnaire was prepared and completed in 1402 (S.H). In order to implement the combined method of this research, first, using the multifaceted grounded theory method, using interviews and searching in previous researches, the research variables were identified and the influential factors were finalized using the Lauche index. The research questions were analyzed using factor analysis and the optimal model was prepared and presented. At last, the results showed that the identification of the main stakeholders inside and outside the organization, governance structure, reporting and audit organizational position, accountability and performance management, factors related to human resource management, factors related to programs and policies of audit professional performance, gaining knowledge of controls. The interior of the owner, the audit objectives, the audit process related to transactions, content tests, parallel simulation, monitoring and reporting the results, have an impact on the optimal and applied model of information technology in auditing with a pragmatic approach.
Keywords
Information Technology
Auditing
Pragmatic Approach
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Accounting and Auditing Studies
Volume 13, Issue 50
Summer 2024
Pages 27-50