Investigating the relationship between information technology, information technology compatibility, independent audit quality and internal audit performance

peyman imanzadeh¹ Alireza Naziri²

1) Assistant Professor,Department of Accounting,Talesh Branch, Islamic Azad University, Talesh,Iran
2) Department of Accounting,Astara Branch, Islamic Azad University, Astara,Iran

IOI Code : AAAG-AAEDFF
Publication : National Conference on intelligent accounting: data analysis in financial processes(bonabaccuconf.ir)
Abstract :
    Abstract IT knowledge and IT compatibility with audit processes are key factors that directly impact independent audit quality and internal audit performance. This study aims to examine the relationships among these variables and analyze the role of IT in improving audit standards and reducing financial errors. This research is applied, descriptive, and survey-based, with data collected through document analysis and questionnaires. The data is analyzed using Structural Equation Modeling (SEM) through SmartPLS software. The sampling method is non-random and convenience-based, with the target population consisting of independent auditors and internal auditors. The results indicate that IT knowledge has a significant impact on audit quality. Auditors with higher levels of IT knowledge demonstrate better data analysis, process standardization, and financial error detection. Moreover, IT compatibility plays a critical role in enhancing internal audit efficiency. Companies with well-integrated IT infrastructures experience more precise financial controls, more effective oversight, and faster audit processes. Keyword: Information Technology, Audit Quality, Internal Audit, IT Compatibility

Keywords : information technology audit quality internal audit it compatibility