Factors Affecting the Quality of Information Technology (It) Audit In Ethiopian Commercial Banks
| dc.contributor.advisor | Jemaneh, Getachew (PhD) | |
| dc.contributor.author | Yemer, Bzuwerk | |
| dc.date.accessioned | 2019-09-24T05:11:22Z | |
| dc.date.accessioned | 2023-11-18T12:44:32Z | |
| dc.date.available | 2019-09-24T05:11:22Z | |
| dc.date.available | 2023-11-18T12:44:32Z | |
| dc.date.issued | 2018-07-05 | |
| dc.description.abstract | Information technology (IT) has become an effective and indispensable tool in modern business. Currently, commercial banks and information technology products are two sides of a coin which cannot be separated. On the other hand, IT has also brought with it an increasing range of IT vulnerabilities and threats of the automated business environment and associated organizational costs have increased tremendously along with new risk factors. The reliability of computerized data and of the systems that process, maintain and report these data, protecting the organization’s assets and data, and ensuring efficient operations are a major concern and part of the role of information technology (IT) audit. Banks and other financial institutions are, according to regulations, required to develop an information technology audit program to support its information technology infrastructure, to keep non-public customer information secure, and to conduct a risk-based audit. The purpose of this study is to examine the factors affecting IT audit quality in commercial banks in Ethiopia. The general approach of this research was an exploratory study in which a combination of quantitative and qualitative methods has been used to collect and analyze data. Based on extensive literature review, a research model was established which incorporates six factors that affect the quality of IT audit within commercial banks in Ethiopia. The six variables that are measured in this current study are: auditors IT knowledge and competencies, auditors IT control knowledge, target system complexity, audit procedure and methodology, auditing skills and resource availability. The survey questionnaire and interview outline contents were prepared based on existing literature and developing additional ones as required. The quantitative aspect of the study involved 55 respondents (IT auditors) from internal audit department of the banks with different job positions, roles, and work experience. In the qualitative study, direct interviews were used to collect data from six IT audit managers of the banks. The quantitative data were analyzed by employing appropriate techniques of descriptive and inferential statistics using SPSS software tool. The qualitative data were analyzed using the techniques of open codding with narrative form. Moreover, document analysis was used as a secondary source of data to gain more information and triangulate the findings. The findings of the study show that there is a positively significant relationship between IT Audit Quality and Auditors IT Control Knowledge, Target System Complexity, Auditing Skill, Audit Procedure and Methodology, Resource Availability and Auditors IT Knowledge and Competency. The researcher was asked the respondents to rank the critical once from the six factors. The result indicated that Auditors IT Knowledge and Competency ranked first, Auditors IT Control Knowledge ranked second, Audit Procedure and Methodology ranked third, Auditing skill ranked fourth, Resource Availability ranked fifth and Target System Complexity ranked sixth. According to the result, the researcher concluded that Auditors IT Knowledge and Competencies, Auditors IT Control Knowledge, Audit Procedure and Methodology and Auditing Skill which were ranked by the respondants from one to four respectively are the most critical factors that affect IT audit quality. Resource Availability and Target System Complexity are the lowest factors that affect the Quality of IT Audit. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/12345678/19162 | |
| dc.language.iso | en | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | It Audit Quality | en_US |
| dc.subject | Auditors It Control Knowledge | en_US |
| dc.subject | Target System Complexity | en_US |
| dc.subject | Auditing Skill | en_US |
| dc.subject | Audit Procedure and Methodology | en_US |
| dc.subject | Auditor It Knowledge and Competency | en_US |
| dc.subject | Resource Availability | en_US |
| dc.title | Factors Affecting the Quality of Information Technology (It) Audit In Ethiopian Commercial Banks | en_US |
| dc.type | Thesis | en_US |