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Perception towards the
importance and knowledge of information technology among
auditors in Malaysia
Noor Azizi Ismail* and Azlan Zainol Abidin
College
of Business, Universiti Utara Malaysia, Sintok 06010 Kedah,
Malaysia.
*Corresponding author.
azizi833@uum.edu.my.
Accepted September 14, 2009. |
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This
paper reports the results of a study that investigates the
level of IT knowledge and also IT importance in the specific
context of audit work in Malaysia. Results of this study is
based on data collected from 95 audit firms via mailed
questionnaires. The results suggested information systems
audit in Malaysia is still at the infant stage. IT knowledge
level among the auditors is lower than their perception
towards the importance of the technologies. Twelve
technologies are considered relevant in the context of audit
work in Malaysia, while only 5 technologies are considered
knowledgeable by the responding auditors. On average,
General Office Automation receives the highest mean value
for both importance and knowledge, whilst system development
and installation receives the lowest mean value. Overall,
responding auditors perceived their overall IT knowledge as
adequate, while the current practice of information systems
audit is less than adequate. Findings from this study are
significant to the standards setters regulating the audit
profession, academicians designing university courses and
audit practitioners evaluating their own IT knowledge. The
findings can be used to gauge the relevant IT in the
specific context of audit work and also the IT knowledge
level of the auditors not just in Malaysia but also other
developing countries.
Key words:
Auditors, auditing, external auditing, information systems
auditing, developing economies. |
