Cover Image

The Determinants of Information Technology Audit in Iraq Listed Companies

Audit professionals today are becoming wiser in term of detecting audit errors and frauds. Auditor plays an important role in helping organization for their concerns about risks, frauds and errors. This is the reason the companies in Iraq are trying to have proper control and IT audit mechanism. But...

Full description

Saved in:
Bibliographic Details
Main Author: Karim, Haitham M
Format: Thesis
Language:English
English
Published: 2011
Subjects:
T58.5-58.64 Information technology
Online Access:http://etd.uum.edu.my/2652/1/Haitham_M._Karim.pdf
http://etd.uum.edu.my/2652/2/1.Haitham_M._Karim.pdf
http://etd.uum.edu.my/2652/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.etd.2652
record_format eprints
spelling my.uum.etd.26522016-04-19T01:19:41Z http://etd.uum.edu.my/2652/ The Determinants of Information Technology Audit in Iraq Listed Companies Karim, Haitham M T58.5-58.64 Information technology Audit professionals today are becoming wiser in term of detecting audit errors and frauds. Auditor plays an important role in helping organization for their concerns about risks, frauds and errors. This is the reason the companies in Iraq are trying to have proper control and IT audit mechanism. But, in fact the trial balance and financial reporting are still compiled manually among the Iraqi companies. Audit matters in Iraqi companies are lacking in term of utilizing information technology (IT) resources effectively and efficiently. Auditor need to improve their ability in IT audit by using internal auditor, having quality of information and real-time issues. There are also inadequate audit internal control which leads to errors and frauds. This study determines the extent of IT audit in listed companies in Iraq. It investigate the relationship between internal auditor, quality of information and real-time on IT audit. Primary data collection technique was used. The sampling was done on 110 listed companies in Iraq but only 73 listed companies were used. The respondents were asked to respond to the questionnaire based on their internal auditor, quality of information and real time. The findings suggest that there is a positive relationship between internal auditor and quality of information on IT audit. However, there is a negative significant relationship between real-time and IT audit. This shows that Iraqi companies can improve their abilities of internal auditors and accordingly the quality of information through IT base audit. 2011-02 Thesis NonPeerReviewed application/pdf en http://etd.uum.edu.my/2652/1/Haitham_M._Karim.pdf application/pdf en http://etd.uum.edu.my/2652/2/1.Haitham_M._Karim.pdf Karim, Haitham M (2011) The Determinants of Information Technology Audit in Iraq Listed Companies. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic T58.5-58.64 Information technology
spellingShingle T58.5-58.64 Information technology
Karim, Haitham M
The Determinants of Information Technology Audit in Iraq Listed Companies
description Audit professionals today are becoming wiser in term of detecting audit errors and frauds. Auditor plays an important role in helping organization for their concerns about risks, frauds and errors. This is the reason the companies in Iraq are trying to have proper control and IT audit mechanism. But, in fact the trial balance and financial reporting are still compiled manually among the Iraqi companies. Audit matters in Iraqi companies are lacking in term of utilizing information technology (IT) resources effectively and efficiently. Auditor need to improve their ability in IT audit by using internal auditor, having quality of information and real-time issues. There are also inadequate audit internal control which leads to errors and frauds. This study determines the extent of IT audit in listed companies in Iraq. It investigate the relationship between internal auditor, quality of information and real-time on IT audit. Primary data collection technique was used. The sampling was done on 110 listed companies in Iraq but only 73 listed companies were used. The respondents were asked to respond to the questionnaire based on their internal auditor, quality of information and real time. The findings suggest that there is a positive relationship between internal auditor and quality of information on IT audit. However, there is a negative significant relationship between real-time and IT audit. This shows that Iraqi companies can improve their abilities of internal auditors and accordingly the quality of information through IT base audit.
format Thesis
author Karim, Haitham M
author_facet Karim, Haitham M
author_sort Karim, Haitham M
title The Determinants of Information Technology Audit in Iraq Listed Companies
title_short The Determinants of Information Technology Audit in Iraq Listed Companies
title_full The Determinants of Information Technology Audit in Iraq Listed Companies
title_fullStr The Determinants of Information Technology Audit in Iraq Listed Companies
title_full_unstemmed The Determinants of Information Technology Audit in Iraq Listed Companies
title_sort determinants of information technology audit in iraq listed companies
publishDate 2011
url http://etd.uum.edu.my/2652/1/Haitham_M._Karim.pdf
http://etd.uum.edu.my/2652/2/1.Haitham_M._Karim.pdf
http://etd.uum.edu.my/2652/
_version_ 1644276754421907456
score 13.211869

Similar Items