INFORMATION TECHNOLOGY AND ITS IMPLICATIONS FOR INTERNAL AUDITING: AN EMPIRICAL STUDY ON LEBANESE ORGANIZATIONS

Ali Kassem and Ionescu Bogdan Stefan
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Ali Kassem: ACCOUNTING INFORMATION STUDIES, THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, BUCHAREST, ROMANIA
Ionescu Bogdan Stefan: ACCOUNTING INFORMATION STUDIES, THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, BUCHAREST, ROMANIA

Annals - Economy Series, 2019, vol. 6, 92-109

Abstract: The use of Information Technology in organizations and in a business context has notably been associated with the manner in which transactions are carried out through recording, processing, and reporting of information. This often happens to organizations that have automated information systems to perform the aforesaid activities. In this regard, the study, therefore, aims to investigate the impact of the rapid growth of the Information technology to internal auditing activities and examine if there are changes that are identified in information technology evaluations that are undertaken in Lebanese Organizations. In carrying out this research, a quantitative methodology approach was deployed where a surveying technique was used to facilitate the study by use of a self-administered questionnaire that aided in achieving these objectives. Five hundred copies of the questionnaire were randomly distributed to Lebanese organizations located across Beirut specifically to accountants and auditors. The survey results were analyzed using SPSS software to show the impact of information technology in auditing activities and the changes that have been experienced in Information technology and their implications on the accounting sector. The survey findings have been used to conclude if the internal auditors need to enhance their knowledge and skills of computerized information system (CIS) which can help improve planning, directing, supervising and reviewing the work performed. Factors that affect Auditors performance on the Information Technology evaluations were identified and their impacts assessed. The research conclusively highlighted the impact of the study on managers and auditors.

Keywords: Information Technology; Internal Auditing; Risk Evaluation; empirical study; and Lebanon (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2019:v:6:p:92-109

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