IT Tools Applications in Audit Profession: The CPA’s Perspective

Abstract

Purpose: The purpose of this research is to investigate the extent of the application of information technology tools in the field of auditing in Jordan. Specifically, the study aims to determine the importance and the degree of use of information technology in audit control, planning, and documentation. Theoretical Framework: The theoretical framework of this research revolves around the utilization of information technology in auditing. It seeks to understand how information technology tools are perceived and utilized by auditors in Jordan and how these tools impact audit control, planning, and documentation processes. Findings: Based on the survey of 60 auditors in Jordan, the research found the following key findings: There is a significant awareness (72.60%) among auditors about the importance of using IT tools in auditing. The use of audit applications and the perceived importance of these tools varied significantly among auditors. The degree of using information technology in planning and control tasks was reported to be at 72.13%. The application of information technology tools in documenting and recording audit work reached 78.04%. The perception of auditors regarding planning and controlling tasks assisted by IT tools is not affected by their experience. Implications of the Research: The findings of this research have several implications for the field of auditing in Jordan: The awareness of the importance of IT tools in auditing indicates the potential for further integration of technology in the profession. The variation in the use and perceived importance of audit applications calls for a deeper understanding of the factors influencing these differences. Originality and Value: The originality and value of this research lie in its focus on the application of information technology in auditing in the specific context of Jordan. As of the study's date, it provides up-to-date insights into the extent of IT adoption and its impact on audit control, planning, and documentation. The research contributes to the existing body of knowledge by shedding light on the specific challenges and opportunities faced by auditors in Jordan regarding IT adoption.