The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance

Abstract

The purpose of this study was to investigate the impact of organizational factors based on the technology-organization-environment (TOE) framework on the applied levels and characteristics of audit analysis and internal audit performance. This study examined the factors that influence the use of audit analytics after applying these analyzes, as well as whether the use of audit analytics improves internal audit performance. This is a descriptive-correlational study. The statistical population of the study consisted of: Certified Public Accountants working in the Audit Organization, Institutions of Public Accountants Society using Cochran formula, 150 individuals were selected as sample. Data gathering tool was a 21-item researcher-made questionnaire whose validity was confirmed by face and structural methods and the reliability of the questionnaire was confirmed by Cronbach's alpha. Data analysis was performed using Amos 22 software and structural equation modeling method. The findings show that the complexity of information technology (IT), technology competency, managerial support and professional assistance have a positive and significant effect on the application and software level of audit analytics. The size of the organization and auditing standards have a significant and positive effect on the performance of the audited analysts. Functional auditing has a positive and significant effect on the level of (software) auditing analytics, and functional auditing and auditing analysis have a significant positive effect on internal audit performance.