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Determinants of Information Technology Audit Quality

In: Strengthening Information and Control Systems

Author

Listed:
  • Tatiana Mazza

    (Università Degli Studi Di Parma
    Free University of Bozen-Bolzano)

  • Stefano Azzali

    (Università Degli Studi Di Parma)

  • Lily Brooks

    (Washington State University)

Abstract

The research aims to measure the Information Technology Controls (ITC) quality and its determinants within the Internal Controls over Financial Reporting. Data are collected from questionnaires and financial reporting of Italian listed companies. The main objective of the research has been investigated using innovative method of evaluation of ITC quality: we used the characteristics of two of the main relevant phases of the audit cycle: ITC scoping and ITC risk assessment. Taking the determinants from previous audit literature and adding the specific variable “Information Technology Auditors”, results show that industry, internationalization and diversification, outsourcing strategy, market capitalization, firm age and corporate governance play a relevant role in determining the efficiency and the efficacy of ITC.

Suggested Citation

  • Tatiana Mazza & Stefano Azzali & Lily Brooks, 2016. "Determinants of Information Technology Audit Quality," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Renata Paola Dameri & Elisa Bonollo (ed.), Strengthening Information and Control Systems, pages 237-258, Springer.
    • Handle: RePEc:spr:lnichp:978-3-319-26488-2_17
    DOI: 10.1007/978-3-319-26488-2_17
    as

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