Factors Affecting Information Technology Audit Quality

摘要

Change and the growth of information technology, all aspects of human society have taken in the light of self. Human need, interest in using new technologies emerged as a dominant factor in their organizations and they will force to keep pace with the condition. Since the major factor in advances in information technology in the present world, is the need and necessity. This important, changed the methods and practices and have been transformed of paper-based systems to electronic information systems and software. Accounting and auditing profession, perhaps more than in other areas of financial knowledge have been disposable of Enjoyment and use of the facility is subject to the new environment. New environment recording and reporting of information, has created much effects in the efficiency and effectiveness of the auditing profession And the need to use information technology audit to be felt more than ever. Therefore, in this study, are followed to find the factors affecting on information technology audit quality. In order to, Standard questionnaire was used that test its validity before and also reliability 89% was measured. And results show that from the view of CPAs working in the audit institute and the audit organization, properly accountability of audit team and existence audit framework and process, business criteria and audit scope, auditability, planning and operations, access to resources, relationship with the entity and the business environment, affects IT audit quality.