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The Opinion of Auditors towards the Importance and Knowledge of Information Technology in Kuwait

Author

Listed:
  • Nabi Al-Duwaila
  • Abdullah AL-Mutairi

Abstract

The current study attempts to explore the attitudes of the auditors towards the level of knowledge of Information Technology (IT) and its importance in Kuwait. To achieve these objectives, structure questionnaires were distributed among these auditors. The analysis covers 5 technology categories namely General Office Automation (GOA), Audit Automation (AA), Accounting Firm Office Automation (AFOA), E-Commerce Technologies (ECT) and System Design and Implementation (SDI).It is found that the view of auditors to IT knowledge degree is lower than their view towards the importance of the technologies. The auditors have satisfactory knowledge only in GOA category and unsatisfactory knowledge for other four categories. It is also found that auditors rank AFOA category is the most significant category in terms of IT importance and knowledge and rank (ECT) the lowest category in terms of both importance and IT knowledge.

Suggested Citation

  • Nabi Al-Duwaila & Abdullah AL-Mutairi, 2017. "The Opinion of Auditors towards the Importance and Knowledge of Information Technology in Kuwait," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(3), pages 170-170, February.
    • Handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:3:p:170
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    References listed on IDEAS

    as
    1. Quick, Reiner & Greenstein-Prosch, M. & McKee, T. E., 2008. "Competence in Information Technology: A Comparison of United States and German Auditors," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35715, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Munir Majdalawieh & Issam Zaghloul, 2009. "Paradigm shift in information systems auditing," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(4), pages 352-367, April.
    3. Quick, Reiner & Greenstein-Prosch, M. & McKee, Thomas E., 2008. "A Comparison of the Information Technology Knowledge of United States and German Auditors," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 35702, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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