Examining Factors that Impede Internal Auditors from Leveraging Information Technology for Continuous Auditing

Abstract

The performance of more frequent audits in real time or close to real time through continuous auditing improves the efficiency and effectiveness of internal audit functions and enhances the reliability of organizational information for decision making. However, the use of information technology by internal auditors for continuous auditing is still lagging. Previous studies provide a narrow focus that emphasizes internal auditor's attitude towards use of information technology for continuous auditing. In addition, internal auditor's competencies, the auditing environment and technological auditing tools are key factors that impede them from leveraging information technology for continuous auditing. The study draws from different theories to create a comprehensive conceptual model that includes the key factors. The model can enable a holistic examination of the factors that impede internal auditors from using information technology for continuous auditing,