Abstract
This work aims to determine the effect of information technology on effectiveness and efficiency of auditors in the context of non-profit organizations in Iraq. Also to investigate the mediating influence on the relationship between information technology and the audit process' effectiveness and efficiency. The study framework was based on those reported in literature pertaining to the unified theory of acceptance and use of technology (UTAUT). The target population in this work are auditors of Iraqi non-profit organizations. 354 questionnaires were sent to the participants, however, only 262 were returned and deemed applicable for this work, which culminates in a 74.3 percent response rate. SPSS (Statistical Package of Social Science) version 24 was utilized to examine the research model. The data were processed using many statistical techniques, such as (Descriptive Statistics, Correlations Analysis and Multiple Regressions). The study found that there is a significant influence on the auditors' objectivity due to their role as a mediator on the relationship between IT and auditing non-profit organizations. The findings also confirmed that the auditors are required to upgrade their knowledge vis-Ã -vis computerized information systems to plan, direct, supervise, and review the performed tasks. The implications of these findings in this work are significant for managers and auditors, while also providing insights and encouraging evaluation of computerized accounting systems.
Highlights
In the present complex and challenging dynamics in the market, non-profit organizations are established to provide public services to communities of operation, ensuring their intermediate role between citizens and authorities (Lupasc et al, 2011)
The hypothesis below is proposed vis-à-vis the aforementioned context: H1: There is a positive association between information technology and efficiency and effectiveness of auditing
Information technology has a positive effect on Auditor objectivity
Summary
In the present complex and challenging dynamics in the market, non-profit organizations are established to provide public services to communities of operation, ensuring their intermediate role between citizens and authorities (Lupasc et al, 2011). Observers of the audit profession are aware of the gap between practical auditing and the information technology requirements that relate to enhancing auditing efficiency and effectiveness among non-profit companies (Cukier et al, 2012). Public sector organizations have exerted pressure on the state budget owing to the significant resource waste brought on by the lack of capable auditors to minimize such waste. This may be resolved through several ways, with one of them being the use of modern auditing method to raise auditing efficiency and effectiveness (Al-Khaddash et al, 2013)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
