Computer Auditing Quality Assessment Based on Human, Technical and Contextual Factors

Abstract

Computer auditing quality has been defined by results obtained in the process. Meanwhile, multiple studies have been done to enhance it therefore, it continues to be a topic interest and research so it is worth mentioning that its quality relies on trained competent auditors and experts able to develop a process correctly, adapting to clients and to manage auditing inherent risks. According to results from the computer audit, low quality and security levels have been identified in terms of the human, technical and contextual factors, affecting audit quality. The objective of this investigation is to identify metrics and to determine their own corresponding factor applying an exploratory type of research. To achieve such aim, a targeted survey was designed and implemented at the Institute of Internal Auditors of Ecuador since they have the knowledge and expertise in the field. A factor analysis statistics technique was applied to data gathered to verify that it relates to the identified factors as dimensions are reduced, thus the most impacting metrics may assess the quality of computer audits. Analysis results yielded a mean score for each one of the assessed metrics, concluding that the technical factor is the most significative since it relates roles and task performance during the auditing process as well as control procedures. Finally, most auditing quality-related issues are mainly the outcome of an inferior management auditing process, therefore it is crucial that collegiate groups and professionals in the field validate the auditing process.