Information technology governance on audit technology performance among Malaysian public sector auditors
The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI
2018
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| Online Access: | http://psasir.upm.edu.my/id/eprint/14312/1/14312.pdf |
| _version_ | 1796968619711660032 |
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| author | Veerankutty, Farida Ramayah, Thurasamy Ali, Noor Azman |
| author_facet | Veerankutty, Farida Ramayah, Thurasamy Ali, Noor Azman |
| author_sort | Veerankutty, Farida |
| collection | UPM |
| description | The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology. |
| first_indexed | 2024-03-06T07:31:00Z |
| format | Article |
| id | upm.eprints-14312 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T07:31:00Z |
| publishDate | 2018 |
| publisher | MDPI |
| record_format | dspace |
| spelling | upm.eprints-143122019-03-08T06:29:44Z http://psasir.upm.edu.my/id/eprint/14312/ Information technology governance on audit technology performance among Malaysian public sector auditors Veerankutty, Farida Ramayah, Thurasamy Ali, Noor Azman The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology. MDPI 2018 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/14312/1/14312.pdf Veerankutty, Farida and Ramayah, Thurasamy and Ali, Noor Azman (2018) Information technology governance on audit technology performance among Malaysian public sector auditors. Social Sciences, 7 (8). art. no. 124. pp. 1-19. ISSN 2076-0760 https://www.mdpi.com/2076-0760/7/8/124 10.3390/socsci7080124 |
| spellingShingle | Veerankutty, Farida Ramayah, Thurasamy Ali, Noor Azman Information technology governance on audit technology performance among Malaysian public sector auditors |
| title | Information technology governance on audit technology performance among Malaysian public sector auditors |
| title_full | Information technology governance on audit technology performance among Malaysian public sector auditors |
| title_fullStr | Information technology governance on audit technology performance among Malaysian public sector auditors |
| title_full_unstemmed | Information technology governance on audit technology performance among Malaysian public sector auditors |
| title_short | Information technology governance on audit technology performance among Malaysian public sector auditors |
| title_sort | information technology governance on audit technology performance among malaysian public sector auditors |
| url | http://psasir.upm.edu.my/id/eprint/14312/1/14312.pdf |
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