Factors affecting IT Audit Quality: an Exploratory Study

Abstract

Abstract Protecting the organisation’s assets and data, and ensuring efficient operations are part of the role of IT (information technology) audit. What are the factors that lead to a better IT audit quality? This paper extends the previous research by identifying key constructs that affect the quality of IT audit and used it to develop a questionnaire. An empirical study was carried out on top listed stock exchange companies in Malaysia. Our preliminary results indicate that of all factors; IT knowledge and competencies are significantly correlated with IT audit quality. The implications are that emphasis should be placed on educating and training the audit team members to make sure that they have the relevant and required IT knowledge and IT competencies to improve audit quality. Keywords: