IT Audit Research Articles

THE MODERATION ROLE OF E-INVOICING IN NATIONAL TRADE: THE IMPACT OF IT AUDITING ON E-ACCOUNTING INFORMATION SYSTEMS AT JORDANIAN CUSTOMS POINTS

This study investigates the moderation role of e-invoicing in national trade, specifically examining how IT auditing impacts electronic accounting information systems (EAIS) at Jordanian customs points. The primary aim is to analyze how effective IT auditing enhances EAIS effectiveness and explores the implications for operational efficiency and compliance within Jordan’s customs operations. A survey methodology was employed, gathering primary data from 322 employees across various customs points through distributed questionnaires. We utilized partial least squares structural equation modeling (PLS-SEM) to ensure methodological rigor in our analysis. The findings indicate that effective IT auditing significantly enhances EAIS effectiveness, with e-invoicing acting as a moderator that amplifies this effect. This underscores the critical role of auditing practices in improving operational dynamics at customs points, facilitating smoother national trade processes. The study offers actionable insights for industry professionals and policymakers, emphasizing the importance of integrating robust IT auditing practices with e-invoicing systems. By doing so, stakeholders can promote greater efficiency and compliance in national trade operations at Jordanian customs points, ultimately contributing to the optimization of trade processes and regulatory adherence. This research highlights the significance of strengthening auditing frameworks and leveraging technological advancements like e-invoicing to enhance operational effectiveness within Jordan’s customs environment.

The impact of audit on IT governance: A study of the financial services sector in Ghana

AbstractIn recent years, IT governance has been a subject of discussion among academics and practitioners. The concern has been on the need to implement governance mechanisms and ensure the right balance of these mechanisms. However, the audit of IT governance mechanisms has received very little attention. This paper aims to analyse the overall impact of IT governance audits on the maturity and coherence of governance mechanisms. Guided by the configurational theory, the researchers argue that when governance mechanisms operate coherently and are regularly audited, there will be improvement in IT governance and the performance of financial institutions. In this study, seven financial services companies in Ghana were reviewed, and their IT governance maturity was assessed after seven months of auditing with a COBIT 5‐driven IT audit framework. Two surveys were conducted, one before and one after the auditing. The findings of the study confirm the claim that regular auditing improves IT governance maturity and coherence. Several governance mechanisms within the case organizations improved to one higher level of maturity on the Capability Maturity Model. This improvement was after seven months of auditing. Regular auditing also improved IT roles and responsibilities, empowered IT personnel and improved the IT budgetary control and architecture of the entities. This study has implications for practice. It emphasizes the importance of independent regular IT auditing and the need to ensure coherence among IT governance mechanisms if effective IT governance is to be achieved in financial institutions.

Agile Readiness Assessment of IT Audit Function at Indonesia’s State-Owned Bank

Recently, there has been increased interest in using Agile methodologies in auditing to improve efficiency and adaptability. This study examines whether Bank XYZ in Indonesia is ready to adopt Agile for IT auditing, marking a first for the country's banks. The need for Agile is driven by a significant reduction in audit staff, increased demands from management, and higher fraud risks, all of which call for a more effective and responsive audit process. The research employed both surveys based on the CA Agile Framework and qualitative analysis. It found that Bank XYZ is moderately ready to adopt Agile, showing strengths in commitment to user research, organizational culture, and training support. However, challenges such as utilizing past Agile experiences and enhancing governance must be addressed. The study recommends a gradual adoption of Agile, focusing on building a supportive Agile culture, enhancing training for auditors, and improving governance structures. This step-by-step approach will help Bank XYZ effectively integrate Agile into its IT auditing practices to better meet management's expectations for more business-focused auditing.

Key drivers of cybersecurity audit effectiveness: A neo‐institutional perspective

The aim of this paper is to analyse which factors explain the effectiveness of internal audit in providing assurance about cybersecurity risk management. On the basis of neo‐institutional theory, we hypothesize that coercive (cybersecurity regulation), normative (professionalization of internal auditors and Boards) and mimetic forces (outsourcing of cyber security assurance services) positively contribute to cybersecurity audit (CSA) effectiveness. As these forces do not come about in an interest free model, we study the role of and the interaction with other actors who shape the CSA practices—Boards and security experts. We hypothesize that Board's support to CSA and the level of internal auditors' cooperation with the first and the second line of defence positively affect CSA effectiveness. To test our hypothesis, we conducted a survey involving IT auditors and Chief Audit Executives from various industries, organizations of different sizes and countries. We examined the hypothesized relationships in a series of regression analyses. We find that normative forces (professionalization of the internal auditors and Boards' competences), Board's support to CSA and cooperation between the internal audit function (IAF) and the first two line of defence significantly explain the CSA effectiveness. We find no support for the effect of regulation as a coercive force and outsourcing as a mimetic force. We discuss potential reasons for our findings and their implications. The paper is an original analysis that advances our understanding of key drivers of CSA effectiveness and their relationships.

Integrated predictive analytics in IT audit planning

This review explores the integration of predictive analytics in IT audit planning, emphasizing its transformative potential in enhancing the efficiency and effectiveness of audit processes. Predictive analytics, which involves the use of machine learning, data mining, and statistical modeling to forecast future events based on historical data, has seen widespread adoption across various industries. In the context of IT audit planning, its application can significantly improve risk assessment, resource allocation, and overall audit execution. The study begins by defining predictive analytics and outlining its key techniques. It then provides an overview of the traditional IT audit planning process, highlighting its critical steps and inherent challenges, such as limited risk visibility and inefficient resource use. By integrating predictive analytics, organizations can address these challenges by leveraging data-driven insights to identify emerging risks, prioritize audit areas, and optimize audit schedules. The integration process involves several stages, including data collection and preparation, model development, and implementation. The review discusses the importance of selecting appropriate data sources, cleaning and preprocessing data, and choosing the right predictive models. It also covers the deployment of these models within existing IT audit frameworks, emphasizing the role of advanced tools and technologies. The benefits of integrated predictive analytics are manifold. Enhanced risk assessment allows auditors to proactively identify and mitigate potential issues, while improved resource allocation ensures that audit efforts are focused on the most critical areas. Additionally, predictive analytics can detect anomalies and patterns that might go unnoticed in traditional audits, thereby increasing audit effectiveness. Case studies of successful implementations in various organizations are presented to illustrate the practical benefits and outcomes of integrating predictive analytics into IT audit planning. The review also addresses potential challenges, such as data quality issues, model accuracy, and organizational resistance, offering strategies to overcome these hurdles. The integration of predictive analytics in IT audit planning represents a significant advancement in audit practices. By adopting these techniques, organizations can enhance their audit capabilities, leading to more proactive and effective risk management. The review provides recommendations for implementation and highlights future trends in predictive analytics and IT auditing. Keywords: Integrated, Predictive Analytics, IT, Aduit Planning.

QUANTIFYING THE EVOLUTION OF IT AUDIT AND CONTROL PRACTICES: A BIBLIOMETRIC APPROACH

This research conducts a comprehensive review spanning nine years of literature on IT audit and control practices. Utilizing bibliometric and content analyses, it examines 88 articles from English-language journals indexed in the Web of Science (WOS) database. In this field, the United States emerges as the dominant contributor and recipient of citations. We note the frequent publication and citation rates of key journals like the Journal of Information Systems, MIS Quarterly, and Accounting Review, featuring prominent authors like J.F. Brazel and Tarafdar M. The analysis underscores increasing interest in topics such as IT audit and governance, particularly from 2010 to 2024. However, the study’s reliance on the WOS core collection may restrict its applicability beyond this specific dataset.

AUDIT TEKNOLOGI INFORMASI APLIKASI SISTEM PERSURATAN TERPADU (SIRANDU) DENGAN METODE TAM DAN WEBQUAL

In the rapidly evolving landscape of information technology, IT audits play a crucial role in ensuring that applications such as SIRANDU (Integrated Mailing System) adhere to quality standards and meet user acceptance criteria. This research investigates the determinants influencing users' overall evaluations of a website by employing a combined methodology of the Technology Acceptance Model (TAM) and Webqual. Data were gathered through online questionnaires administered via Google Forms to 100 users of the SIRANDU application. Structural Equation Modeling (SEM) analysis reveals significant positive impacts of usability, perceived usefulness, and attitude toward use on user intentions and actual system usage. Nevertheless, the overall assessment of the website remains inadequate. Recommendations include enhancing usability, improving information quality, and refining service interactions to augment user experience and satisfaction. Continuous evaluation and iterative enhancements are advocated to foster greater user satisfaction and broader adoption of the website. Keywords: SIRANDU application, TAM, Webqual, SEM

The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia

This study explores the relationship between IT governance and audit outcomes, including audit costs, quality, report lag, opinions, and the readability of financial statement footnotes in Indonesian public companies. Utilizing regression analysis, the research finds that while IT governance does not significantly affect audit costs, report lag, or opinions, it positively influences audit quality. Contrary to expectations, higher IT capabilities do not lead to increased audit costs but reduce them by lowering audit efforts. Furthermore, IT governance does not notably impact footnote readability, potentially due to information overload in annual reports. These findings shed light on the importance of IT governance in shaping audit quality and provide valuable insights for stakeholders in Indonesian public companies. Further research is encouraged to explore these relationships in different contexts and industries.

Enhancing IT audit effectiveness with agile methodologies: A conceptual exploration

Enhancing IT audit effectiveness with agile methodologies: A conceptual exploration

Security testing as part of a digital assurance toolkit

The role of IT audit and other digital assurance functions is to provide comfort to stakeholders regarding risks and the controls that have been implemented by management to safeguard an organisation. This paper discusses the misalignment between digital assurance activities and security testing. When performing security testing from an assurance perspective, it is common for the discussion with management to focus on the number of findings, not necessarily the impact. From a security testing perspective, a single finding could result in a business compromise, or multiple low findings could be chained together to result in a more significant business impact. Citing example findings across multiple sectors and geographic locations, the paper details what security testing results often look like, related challenges in an assurance context, the difference between security testing and other assurance activities, how to get management buy-in, and key recommendations on how best to use security testing as part of a digital assurance toolkit, with the caveat that scarce specialist skills are required.

Assessing audit effort in response to exogenous shocks: Evidence from Korea on the impact of enhanced audit standards and COVID‐19

Assessing audit effort in response to exogenous shocks: Evidence from Korea on the impact of enhanced audit standards and COVID‐19

Using digital technologies for correction in the health condition process for IT specialists

Computers have swiftly integrated into people's daily lives, and their utilization continues to surge. The role of an IT support specialist encompasses expertise in network analysis, system administration, information security and assurance, IT audits, database administration, and web administration. The overarching objective is to cultivate a professionally adept and competitive specialist, whose attributes are shaped not only by professional aptitude but also by their personal lifestyle. Pursuing a career in IT necessitates adherence to several criteria, including possessing relevant education, intellectual acumen, teamwork capabilities, self-educational proficiency, a commitment to skill enhancement, and the ability to work autonomously. It is evident that the significance of this industry is growing each year. It is crucial to highlight that, without the implementation of occupational health and safety regulations, there is a substantial risk of a considerable decline in health protection, potentially leading to irreversible impacts on the overall functioning of the body. Adopting a healthy lif estyle involves establishing a self-designed system that safeguards an individual from risks encountered in an active life. To address this, we have developed a sequence of exercises aimed at providing psychological and physical relief for IT workers. The objective is to safeguard the health of employees in this category, incorporating exercises such as tapping biologically active zones, "Crane wings," and "Snake rings." The experimentally verified complex of measures designed for mental and physical relief for IT workers has demonstrated its effectiveness. Additionally, the execution of the exercise routine results in the alignment of morning and evening indicators, indicating an overall improvement in well-being and stable psycho-emotional state. The acquired results highlight a considerable decrease in fatigue indicators and the normalization of mood after completing the exercise routine.

IT Governance and Audit Risk in Jordanian Companies: The Moderating Role of Audit Quality

Purpose: In order to better understand how IT governance COBIT5 (planning and organization (PO), acquisition and implementation (AI), support and delivery (SD), monitoring and evaluation (ME), guidance and control (GC), and audit risks interact in Jordanian businesses, this study will examine the moderating role of audit quality. Design/methodology/approach: This study uses a mixed method combining quantitative and qualitative method. Primary data: IT governance and audit risk with questionnaires distributed to 528 workers from each of the 176 Jordanian companies. The three employees served as a representative sample from the finance, internal audit, and IT departments. Secondary data: Using SPSS software, the data was analyzed to determine the audit quality using the financial statements of Jordanian businesses listed on the Amman Stock Exchange for the year 2020. Results and conclusion: The results of this study have shown that the COBIT5 framework is an important accountability mechanism for motivating expected behavior in the workplace when it comes to technology use. Audit risk is directly affected by the IT governance structure. Practical implications: This study is important for companies in Jordan, by presenting an integrated framework in this study that combines IT governance, audit risks and audit quality. This study was expected to facilitate the companies' efforts by ensuring a sufficient degree of confidence in the applied accounting system and improving the information security within the system to maintain the organizations and audit quality at the same time. Originality/value: This study adds to the body of knowledge on IT governance, audit risk, and audit quality that has concentrated on developing nations, particularly Jordan.

СТАН ТА РОЗВИТОК ІТ-АУДИТУ В УМОВАХ ЦИФРОВОЇ ЕКОНОМІКИ

The article examines issues of the state and directions of IT audit development. The relevance of the topic lies in the fact that the conditions of the digital economy are characterized by the rapid pace of changes in the field of information technologies, which requires IT audit to constantly develop and adapt to new challenges. The purpose of the article is to generalize views on the interpretation of the essence of IT audit, to characterize the tasks, types, standards in the field of IT audit, to justify the main stages of IT audit, to generalize the tools of IT audit, to determine the main directions of the development of IT audit in the conditions of the digital economy. Methodical approaches to the essence of IT audit by scientists and practitioners are analyzed in the article. Studies have shown that some specialists define IT audit as a type of audit, others propose to understand and apply it only as an intermediate stage of financial audit, and some - as a separate IT consulting service. The tasks of IT audit, its types and standards are described. The main types of audit evidence, methods and tools, as well as sources of information that can be used when conducting an IT audit are analyzed. The main stages of an IT audit are highlighted: preliminary research of the IT audit object and internal audit planning; IT audit and analysis; reporting on IT audit results; tracking the results of implementation of audit recommendations. The recommended process of organizing an internal IT audit at the enterprise. The IT audit toolkit is summarized, namely: IT audit goals; the necessity of its implementation; objects of IT audit; equipment and software used in IT audit, etc. Based on the conducted research, the advantages of conducting an IT audit are summarized. The following areas of IT audit development in the conditions of the digital economy have been determined: digital transformation; cyber security; data analytics; cloud technologies; automation; regulatory requirements. The development of IT audit is aimed at improving its methods and approaches, which would meet the modern requirements of business and technology, ensuring the reliability and efficiency of information systems of enterprises.

Izazovi primene digitalnih tehnologija u reviziji

Every company must consider the changes in a digital environment. In the era of digital transformation, the company understands the importance of information technologies, and makes adjustments in the form of structural changes. Modern technology usage provides the possibility of the analysis of previously unimaginable types and amounts of data, and introduces significant changes in the field of auditing. By simplifying the audit work, digitalization has also created new opportunities for IT auditing. The aim of this paper is to present the opportunities and challenges of key digital trends in auditing, or the usage of big data analytics, artificial intelligence, blockchain technology, and robotic process automation. There is an emerging need for auditors to take advantage of digital technology usage and respond to the challenges of digitalization in a systematic and high-quality way. The progress of using digital technologies in auditing is contributing to more reliability and better quality reporting, which is leading to increased trust among stakeholders in the results of audit work.

A Systematic Literature Review for New Technologies in IT Audit

A Systematic Literature Review for New Technologies in IT Audit

COMMUNICATING IT AUDIT FINDINGS: STRATEGIES FOR EFFECTIVE STAKEHOLDER ENGAGEMENT

This research paper explores the intricate realm of communicating IT audit findings, focusing on strategies for effective stakeholder engagement. The significance of IT audits in the contemporary digital landscape is underscored, emphasizing the need to translate technical assessments into actionable insights. The theoretical framework draws from the Technology Acceptance Model (TAM) and Stakeholder Theory, offering lenses to understand stakeholder engagement dynamics. The conceptual framework interconnects the nature of IT audits, communication strategies, and stakeholder engagement. Strategies highlighted include clear and concise reporting, tailoring communication to diverse stakeholders, leveraging visual aids and technology, establishing feedback mechanisms, and fostering a collaborative organizational culture. Benefits encompass informed decision-making, enhanced transparency, improved risk management, and strengthened stakeholder relationships. Barriers, such as technical jargon and resistance to change, are addressed to optimize communication effectiveness. The conclusion underscores the pivotal role of communication in IT audits, and recommendations provide a roadmap for organizations to navigate complexities and maximize the impact of IT audit findings on organizational resilience and strategic decision-making.
 Keywords: IT Audits, Stakeholder Engagement, Communication Strategies, Stakeholder Theory, Risk Management, Organizational Resilience.

Approach for management health state IT specialists

Computers quickly entered the everyday life of people and their use is constantly increasing. The job description of an IT support specialist includes specialization in network analysis, system administration, information security and assurance, IT audits, database administration and web administration. The strategic goal is the formation of professionally competent and competitive specialist, whose personal qualities are determined not only by a person’s professional characteristics, but also by own lifestyle. To work in the IT arena, an employee faces a number of requirements, namely: having the appropriate education, intellectual abilities, the ability to work in a team, self-education skills, the desire to improve qualifications, the ability to work independently. It is clear that the importance of this industry is becoming more significant every year, it should be noted that without the using occupational health and safety regulations, the health protection will deteriorate greatly, in addition, it can cause irreversible processes in the whole body work. A healthy lifestyle is a self-created system that will protect a person from risks in the process of active life. We have created the exercise sequence for the psychological and physical relief of IT workers. It is aimed at preserving the employees’ health of this category, which includes the following exercises: tapping biologically active zones, "Crane wings", "Snake rings". The experimentally verified and its effectiveness was proven the effect of a developed measures complex for mental and physical relief on the health for IT workers. Also, after performing the exercises complex, there is an equalization of the morning and evening indicators, which indicates the general well-being improvement, the psycho-emotional state stability. Based on the obtained results, the indicators of fatigue decreased significantly, the mood normalized.

Implementation Of The Cobit 2019 Framework To Improve Information Technology Performance In Tokopedia

The COBIT framework has evolved into COBIT 2019 and is still the most widely used framework by IT auditors who use complete or customized model components to assess IT governance in an organization or company. COBIT has made it clear that to gain a complete insight into the governance model in an organization, IT auditors must incorporate organizational culture assessment into the audit approach. This study aims to analyze the implementation of the COBIT 2019 framework to improve information technology performance in Tokopedia. This study uses a qualitative descriptive approach where data collection is carried out using primary and secondary data from direct observations of Tokopedia's e-commerce system through tokopedia.com pages and literature reviews from several relevant journal articles. The results showed that the results of the evaluation of the performance of information technology governance in the Tokpedia e-commerce system that focuses on the DSS (Deliver, Support, and Service) domain show that some e-commerce systems still do not fully carry out good information technology delivery, support, and services.

The Digital Transformation of Auditing and the Evolution of the Internal Audit

This book discusses the digital transformation of auditing and its impacts on internal audits. It poses the question of whether digitalization significantly impacts internal audit practices and methodologies, information technology/information system audit, IT governance, and risk management. Internal audit, particularly IT audit, addresses corporate strategy and alignment, corporate governance, IT governance, agility, risk management, and compliance