What is it about?

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/auditor-specific characteristics.

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Why is it important?

The results provide policymakers with guidance on the opportunities and challenges of using information technology in the audit process.


Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly-perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with fewer years of auditor experience and higher auditor technology expertise, and those in management positions.

Dr Heba Abou-El-Sood
Cairo University

Read the Original

This page is a summary of: Exploring Auditors' Perceptions of the Usage and Importance of Audit Information Technology, International Journal of Auditing, March 2015, Wiley, DOI: 10.1111/ijau.12039.
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