Professional Auditing Research

Professional Auditing Research

Challenges and Solutions in Information Technology Auditing: The Iranian Context

Authors
Abbas Ali Daryaei 1
Yasin Fattahi 2
1 Associate Professor, Department of accounting, Faculty of social science, Imam Khomeini International University, Qazvin, Iran.
2 Postdoctoral researcher, Department of accounting, Faculty of social science, Imam Khomeini International University, Qazvin, Iran.
10.22034/jpar.2026.2080336.1493
Abstract
In recent decades, information technology has become one of the strategic pillars of organizations, value chains, financial reporting systems, and auditing. In this regard, the present study, with a systematic and review approach, has identified and classified the challenges and solutions of IT auditing in Iran. Domestic and international literature, professional standards and guidelines (COBIT 2019, ISACA IT Audit Framework, INTOSAI guidelines, research sources including reputable foreign and domestic books and articles) were first systematically searched. The results indicate the existence of technical, human, organizational, and institutional challenges such as the weakness of local frameworks, lack of competence, heterogeneity of systems, sanctions, and regulatory ambiguity. On the other hand, opportunities such as advanced data analysis, continuous monitoring, and the role of the auditor as a strategic advisor are identified. The findings of this study provide a comprehensive picture of the status of IT auditing in Iran, organize challenges and solutions into main axes, and highlight the need to develop a National IT Audit Framework.
Keywords
IT Audit
IT Challenges
IT Opportunities
Subjects
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