Skills Development Factors of Information Technology Competency Among External Auditors

This study examines the skill development factors influencing Information Technology (IT) competency in respect of external auditors. It applies the human capital theory (HCT) as the underpinning theory to develop the research framework. A questionnaire is administered to 328 external auditors in public and private audit companies in Yemen. Data are analysed via the partial least square-structural equation modeling (PLS-SEM) approach to examine the posited research hypotheses. The PLS-SEM approach reveals that self-direct learning is the strongest factor that influences the IT competency of auditors. This is followed by accounting education that records a significant positive effect on IT competency. The originality of this study is the application of the quantitative method to investigate the factors that influence IT competency among external auditors in developing countries, such as Yemen, who are facing the issue of low level IT competency in doing their tasks. The results underpin new and extensive inputs into skills and enlarge the emergent literature related to skills and competency development in IT.