Professional Auditing Research

Professional Auditing Research

Analyze the impact of Data analysis, Information Technology and Internal Controls on Professional Auditors' Judgment

Document Type : Original Article

Authors
Mohammad Shiri 1
Mohsen Hamidian 2
1 PhD Student of Accounting, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates.
2 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
10.22034/jpar.2024.2021790.1285
Abstract
The current research has analyzed the impact of data analysis, information technology and internal controls on auditors' professional judgment.In terms of the research approach, the current research is a mixed exploratory research in the qualitative part and in the quantitative part; It is a descriptive-causal research. In line with the implementation of this research, first by using theoretical foundations; The dimensions, components and indicators for predicting auditors' professional judgment were extracted and three dimensions (including data analysis, information technology and internal control) and ten components (including evaluation and effectiveness, corrective measures, information collection) were determined using the Delphi method. , data security, network security, IT-based audit, control environment, accounting system, risk assessment and methods) were identified and agreed upon. The statistical population of this research is the independent accountants of the audit organization, and the required data was collected by distributing a questionnaire made by the researcher among 338 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The results of this research showed that information gathering, information technology-based audit, control environment, evaluation and effectiveness, and corrective measures have a positive and significant effect on auditors' professional judgment. Based on the findings, it can be said that nowadays the role and importance of data as a valuable resource and a key factor for the growth of various businesses and creating a competitive advantage in many markets is not hidden from anyone. The ever-increasing growth and development of data sets has led to larger and more complex data; So that traditional databases are not able to cover them and traditional tools such as spreadsheets cannot analyze them either.The current research has a knowledge increase from the perspective of analyzing the impact of data analysis, information technology and internal controls on the professional judgment of auditors.
Keywords
Auditors' judgment
big data
information collection
information technology

Subjects

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