Managers’ Perception on the IT Audit Recommendations: The Effect of Risk Significance, Ease of Implementation and Added Value on Implementation of Recommendations

Abstract

The purpose of this study is to analyse the impact of the risk significance of audit results, the quality of the recommendations given on how easy it is to implement them, and the added benefit to the organization in implementing the recommendations. After a comprehensive literature review, the study provides a statistical analysis through a questionnaire that has been distributed to investigate the effect of Risk Significance, Ease of Implementation, and the Added Value on the implementation of the recommendations within organizations. Regarding the results obtained from the questionnaire, all Cronbach’s Alpha values are within the acceptable level, whereas the first three variables (Implementation of Recommendations, Risk Significance and Ease of Implementation) have a strong positive correlation between each other. There is a weak positive correlation between Added Value of Recommendations with other variables. In the regression analysis was found that all independent variables have a positive effect on the depended variable.