Factors affecting information technology (IT) competency among auditors in Kedah
The growth of technological advancement in the way external auditors perform their work has revolutionized. A new detailed range of expertise in information technology combined with the skills of IT and other auditing skills are required to respond to this challenge. This study aims to examine the f...
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| Format: | Thesis |
| Language: | en en |
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2020
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| Online Access: | https://etd.uum.edu.my/9578/1/s826442_01.pdf https://etd.uum.edu.my/9578/3/s826442_references.pdf https://etd.uum.edu.my/9578/ |
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| _version_ | 1842132904217411584 |
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| author | PUTRI AMIRAH, MEGAT AZAMUDDIN |
| author_facet | PUTRI AMIRAH, MEGAT AZAMUDDIN |
| author_sort | PUTRI AMIRAH, MEGAT AZAMUDDIN |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Electronic Theses |
| continent | Asia |
| country | Malaysia |
| description | The growth of technological advancement in the way external auditors perform their work has revolutionized. A new detailed range of expertise in information technology combined with the skills of IT and other auditing skills are required to respond to this challenge. This study aims to examine the factors that affecting the information technology (IT) competency among auditors in Kedah. This study was adopting the Competency Theory and Human Capital Theory. The objectives of study are to measure the relationship of training from accounting bodies, organizational support and self-efficacy towards information technology (IT) competency. This study employed quantitative method and targeted respondent were external auditors in Kedah. A total of 97 electronic questionnaires were distributed to participants and 48 responses were returned and usable for further analyses. Collected data were analysed by using PLS-SEM and the results shows that self-efficacy has significantly relationship and contributed to the information technology (IT) competency among auditors in Kedah. However, the study discovered that training from accounting bodies and organizational support were insignificant relationship towards the information technology (IT) competency of the auditors in Kedah. Thus, implications of the findings, potential limitations, and directions for future research were discussed. |
| format | Thesis |
| id | my.uum.etd-9578 |
| institution | Universiti Utara Malaysia |
| language | en en |
| publishDate | 2020 |
| record_format | eprints |
| spelling | my.uum.etd-95782025-08-27T02:16:59Z https://etd.uum.edu.my/9578/ Factors affecting information technology (IT) competency among auditors in Kedah PUTRI AMIRAH, MEGAT AZAMUDDIN T58.5-58.64 Information technology The growth of technological advancement in the way external auditors perform their work has revolutionized. A new detailed range of expertise in information technology combined with the skills of IT and other auditing skills are required to respond to this challenge. This study aims to examine the factors that affecting the information technology (IT) competency among auditors in Kedah. This study was adopting the Competency Theory and Human Capital Theory. The objectives of study are to measure the relationship of training from accounting bodies, organizational support and self-efficacy towards information technology (IT) competency. This study employed quantitative method and targeted respondent were external auditors in Kedah. A total of 97 electronic questionnaires were distributed to participants and 48 responses were returned and usable for further analyses. Collected data were analysed by using PLS-SEM and the results shows that self-efficacy has significantly relationship and contributed to the information technology (IT) competency among auditors in Kedah. However, the study discovered that training from accounting bodies and organizational support were insignificant relationship towards the information technology (IT) competency of the auditors in Kedah. Thus, implications of the findings, potential limitations, and directions for future research were discussed. 2020 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9578/1/s826442_01.pdf text en https://etd.uum.edu.my/9578/3/s826442_references.pdf PUTRI AMIRAH, MEGAT AZAMUDDIN (2020) Factors affecting information technology (IT) competency among auditors in Kedah. Masters thesis, Universiti Utara Malaysia. |
| spellingShingle | T58.5-58.64 Information technology PUTRI AMIRAH, MEGAT AZAMUDDIN Factors affecting information technology (IT) competency among auditors in Kedah |
| title | Factors affecting information technology (IT) competency among auditors in Kedah |
| title_full | Factors affecting information technology (IT) competency among auditors in Kedah |
| title_fullStr | Factors affecting information technology (IT) competency among auditors in Kedah |
| title_full_unstemmed | Factors affecting information technology (IT) competency among auditors in Kedah |
| title_short | Factors affecting information technology (IT) competency among auditors in Kedah |
| title_sort | factors affecting information technology (it) competency among auditors in kedah |
| topic | T58.5-58.64 Information technology |
| url | https://etd.uum.edu.my/9578/1/s826442_01.pdf https://etd.uum.edu.my/9578/3/s826442_references.pdf https://etd.uum.edu.my/9578/ |
| url_provider | http://etd.uum.edu.my/ |