INFORMATICS AUDIT ACTIVITY AND ITS IMPACT ON INTERNAL AUDIT PERFORMANCE. A COMPETENCY-BASED STUDY

Abstract:

An ever-increasing number of organizations are now acknowledging the importance of a qualified team in the effective im-plementation of an IT audit. Although the literature on various topics in the field of computer auditing is extensive, few studies have empirically evaluated its effect on internal audit performance in conjunction with a teamwork perspective. This paper aims to examine the influence of computer audit activity and teamwork on internal audit performance. This study uses the results of a survey applied to internal auditors of bank branches located in the city of Guayaquil and applies Somers’ D sym-metric test to measure the intensity and sense of the relationships between the indicators applied. The results show that the application of computer auditing and teamwork have a positive and significant influence on internal audit performance. The-refore, it is demonstrated in the sample studied that internal audit performance requires not only the correct use of information technology, but also the cooperation and involvement of the internal audit team in each part of the process.

Año de publicación:

2022

Keywords:

• teamwork
• internal audit
• computer auditing

Fuente:

scopus