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Internal information technology audit process quality: Theory development using structured group processes

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  • Havelka, Douglas
  • Merhout, Jeffrey W.

Abstract

A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes. A series of nominal group processes involving information technology auditors, ITA managers, and financial auditors from three different internal audit organizations was performed to generate source data. This data was then coded and analyzed using a constant comparison approach to identify the codes, indicators, concepts, and relationships included in the theory. The results reveal 26 concepts organized into six categories: Audit Organization, Client Organization, Enterprise Environment, Process and Methodology, Target Process or System, and Audit Personnel. Based on the data and the concepts identified ten propositions are suggested. The results are then compared with prior research.

Suggested Citation

  • Havelka, Douglas & Merhout, Jeffrey W., 2013. "Internal information technology audit process quality: Theory development using structured group processes," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 165-192.
    • Handle: RePEc:eee:ijoais:v:14:y:2013:i:3:p:165-192
    DOI: 10.1016/j.accinf.2012.12.001
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    References listed on IDEAS

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    Cited by:

    1. Farida Veerankutty & Thurasamy Ramayah & Noor Azman Ali, 2018. "Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors," Social Sciences, MDPI, vol. 7(8), pages 1-19, July.
    2. Axelsen, Micheal & Green, Peter & Ridley, Gail, 2017. "Explaining the information systems auditor role in the public sector financial audit," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 15-31.
    3. Wu, Tung-Hsien & Huang, Shaio Yan & Chiu, An-An & Yen, David C., 2024. "IT governance and IT controls: Analysis from an internal auditing perspective," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    4. Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N., 2018. "The influence of a good relationship between the internal audit and information security functions on information security outcomes," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 15-29.

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