IDEAS home Printed from https://ideas.repec.org/a/eee/ijoais/v14y2013i3p165-192.html
   My bibliography  Save this article

Internal information technology audit process quality: Theory development using structured group processes

Author

Listed:
  • Havelka, Douglas
  • Merhout, Jeffrey W.

Abstract

A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes. A series of nominal group processes involving information technology auditors, ITA managers, and financial auditors from three different internal audit organizations was performed to generate source data. This data was then coded and analyzed using a constant comparison approach to identify the codes, indicators, concepts, and relationships included in the theory. The results reveal 26 concepts organized into six categories: Audit Organization, Client Organization, Enterprise Environment, Process and Methodology, Target Process or System, and Audit Personnel. Based on the data and the concepts identified ten propositions are suggested. The results are then compared with prior research.

Suggested Citation

  • Havelka, Douglas & Merhout, Jeffrey W., 2013. "Internal information technology audit process quality: Theory development using structured group processes," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 165-192.
    • Handle: RePEc:eee:ijoais:v:14:y:2013:i:3:p:165-192
    DOI: 10.1016/j.accinf.2012.12.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1467089512000760
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accinf.2012.12.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Orlikowski, Wanda J. (Wanda Janina), 1993. "CASE tools as organizational change : investigating incremental and radical changes in systems development," Working papers WP 3579-93., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    2. Austen, Lizabeth A. & Eilifsen, Aasmund & Messier Jr., William F., 2004. "Auditor Detected Misstatements and the Effect of Information Technology," Discussion Papers 2004/1, Norwegian School of Economics, Department of Business and Management Science.
    3. Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    4. Douglas Havelka, 2003. "A User-Oriented Model of Factors that Affect Information Requirements Determination Process Quality," Information Resources Management Journal (IRMJ), IGI Global, vol. 16(4), pages 15-32, October.
    5. Stoel, Dale & Havelka, Douglas & Merhout, Jeffrey W., 2012. "An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 60-79.
    6. Anne Lindsay & Anita Hubley, 2006. "Conceptual Reconstruction through a Modified Focus Group Methodology," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 79(3), pages 437-454, December.
    7. El-Hussein E. El-Masry, 2008. "Factors affecting auditors' utilization of evidential cues," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 26-50, January.
    8. Tan, HT & Kao, A, 1999. "Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity," Journal of Accounting Research, Wiley Blackwell, vol. 37(1), pages 209-223.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Farida Veerankutty & Thurasamy Ramayah & Noor Azman Ali, 2018. "Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors," Social Sciences, MDPI, vol. 7(8), pages 1-19, July.
    2. Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N., 2018. "The influence of a good relationship between the internal audit and information security functions on information security outcomes," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 15-29.
    3. Axelsen, Micheal & Green, Peter & Ridley, Gail, 2017. "Explaining the information systems auditor role in the public sector financial audit," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 15-31.
    4. Wu, Tung-Hsien & Huang, Shaio Yan & Chiu, An-An & Yen, David C., 2024. "IT governance and IT controls: Analysis from an internal auditing perspective," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Stoel, Dale & Havelka, Douglas & Merhout, Jeffrey W., 2012. "An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners," International Journal of Accounting Information Systems, Elsevier, vol. 13(1), pages 60-79.
    2. Huh, Bong Gu & Lee, Sunhwa & Kim, Wonsin, 2021. "The impact of the input level of information system audit on the audit quality: Korean evidence," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
    3. Axelsen, Micheal & Green, Peter & Ridley, Gail, 2017. "Explaining the information systems auditor role in the public sector financial audit," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 15-31.
    4. Gonzalez, George C. & Sharma, Pratyush N. & Galletta, Dennis F., 2012. "The antecedents of the use of continuous auditing in the internal auditing context," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 248-262.
    5. Fatima Zahra Barrane & Gahima Egide Karuranga & Diane Poulin, 2018. "Technology Adoption and Diffusion: A New Application of the UTAUT Model," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(06), pages 1-19, December.
    6. Odette M. Pinto, 2015. "Effects of Advice on Effectiveness and Efficiency of Tax Planning Tasks," Accounting Perspectives, John Wiley & Sons, vol. 14(4), pages 307-329, December.
    7. Sunday C. Eze & Vera C. A. Chinedu-Eze & Hart O. Awa, 2021. "Key Success Factors (KSFs) Underlying the Adoption of Social Media Marketing Technology," SAGE Open, , vol. 11(2), pages 21582440211, April.
    8. Richard J. Boland & Kalle Lyytinen & Youngjin Yoo, 2007. "Wakes of Innovation in Project Networks: The Case of Digital 3-D Representations in Architecture, Engineering, and Construction," Organization Science, INFORMS, vol. 18(4), pages 631-647, August.
    9. Bierstaker, James & Janvrin, Diane & Lowe, D. Jordan, 2014. "What factors influence auditors' use of computer-assisted audit techniques?," Advances in accounting, Elsevier, vol. 30(1), pages 67-74.
    10. Jong Uk Kim & Rajiv Kishore, 2019. "Do we Fully Understand Information Systems Failure? An Exploratory Study of the Cognitive Schema of IS Professionals," Information Systems Frontiers, Springer, vol. 21(6), pages 1385-1419, December.
    11. Marija Aleksovska & Thomas Schillemans & Stephan Grimmelikhuijsen, 2019. "Lessons from five decades of experimental and behavioral research on accountability: A systematic literature review," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 2(2).
    12. Joseph Feller & Patrick Finnegan & Brian Fitzgerald & Jeremy Hayes, 2008. "From Peer Production to Productization: A Study of Socially Enabled Business Exchanges in Open Source Service Networks," Information Systems Research, INFORMS, vol. 19(4), pages 475-493, December.
    13. Claudiu BRANDAS & Dan STIRBU & Otniel DIDRAGA, 2013. "Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 17(4), pages 87-95.
    14. Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P., 2020. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    15. Sojung Lucia Kim & Thompson S.H. Teo & Anol Bhattacherjee & Kichan Nam, 0. "IS auditor characteristics, audit process variables, and IS audit satisfaction: An empirical study in South Korea," Information Systems Frontiers, Springer, vol. 0, pages 1-15.
    16. Maria Chiara Di Guardo & Francesca Cabiddu, 2015. "E-service innovation: combining directed and practice-based approaches," The Service Industries Journal, Taylor & Francis Journals, vol. 35(1-2), pages 81-95, January.
    17. Mahdi Salehi, 2011. "A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange," Journal of Economics and Behavioral Studies, AMH International, vol. 2(2), pages 76-85.
    18. Haislip, Jacob Z. & Peters, Gary F. & Richardson, Vernon J., 2016. "The effect of auditor IT expertise on internal controls," International Journal of Accounting Information Systems, Elsevier, vol. 20(C), pages 1-15.
    19. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
    20. CARDOS Vasile-Daniel, 2010. "How Financial Auditors Use Caats And Perceive Erp Systems?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 490-495, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:14:y:2013:i:3:p:165-192. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.