Factors influencing information technology competency among external auditors in Yemen.

A dynamic and competitive information technology (IT) environment is becoming increasingly evident in industries such as auditing. The increasing use of IT in the day to-day business processes, which are handled by software, requires auditors to be competent in the use of IT. However, lack of IT kno...

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Main Author:	AI-Sabahi, Mokhtar Abdulhakim Yahya
Format:	Thesis
Language:	eng eng eng
Published:	2021
Subjects:	T58.5-58.64 Information technology
Online Access:	https://etd.uum.edu.my/9343/1/depositpermission_s902220.pdf https://etd.uum.edu.my/9343/2/s902220_01.pdf https://etd.uum.edu.my/9343/3/s902220_02.pdf
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id	my-uum-etd.9343
record_format	uketd_dc
spelling	my-uum-etd.93432022-05-09T03:00:05Z Factors influencing information technology competency among external auditors in Yemen. 2021 AI-Sabahi, Mokhtar Abdulhakim Yahya Ku Bahador, Ku Maisurah Mat Saat, Rafeah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) T58.5-58.64 Information technology HF5667 Professional Ethics. Auditors. A dynamic and competitive information technology (IT) environment is becoming increasingly evident in industries such as auditing. The increasing use of IT in the day to-day business processes, which are handled by software, requires auditors to be competent in the use of IT. However, lack of IT knowledge and skills among auditors can lead to incompetent in using technology in audit practice effectively. For example, the computer-assisted audit techniques (CAATs) are not being commonly used by auditors, resulting in an inaccurate audit report. Thus, there is an immediate need to improve the IT competency of auditors to conduct their audit work. This study, therefore, aims to investigate the influence of skill development, personal characteristics and supportive work environment factors on IT competency and also to examine the moderating effect of organisational culture on the relationship between workplace learning activities on the IT competency of external auditors in Yemen. Data were collected from a sample of 328 external auditors through a cross-sectional survey. Partial Least Squares-Structural Equation Modelling (PLS-SEM) was used for data analysis. The findings show that accounting education, self-directed learning, workplace learning, motivation to learn, self-efficacy and organisational support have a significant influence on IT competency. However, professional accounting bodies and supervisor support do not have a significant influence on IT competency. The findings also reveal that organisational culture has a moderating effect on the relationship between workplace learning activities and IT competency. This study may help policy makers in Yemen to adopt or develop new rules and regulations to encourage IT audit practices among auditors. Ct also can provide guidance to higher education institutions lo integrate technology in the accounting curriculum. The findings of the study may also help audit firms to understand the current level of competency of external auditors in IT audits and to formulate skill development strategies for auditors. 2021 Thesis https://etd.uum.edu.my/9343/ https://etd.uum.edu.my/9343/1/depositpermission_s902220.pdf text eng staffonly https://etd.uum.edu.my/9343/2/s902220_01.pdf text eng 2023-04-04 staffonly https://etd.uum.edu.my/9343/3/s902220_02.pdf text eng 2023-04-04 staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Ku Bahador, Ku Maisurah Mat Saat, Rafeah
topic	T58.5-58.64 Information technology T58.5-58.64 Information technology
spellingShingle	T58.5-58.64 Information technology T58.5-58.64 Information technology AI-Sabahi, Mokhtar Abdulhakim Yahya Factors influencing information technology competency among external auditors in Yemen.
description	A dynamic and competitive information technology (IT) environment is becoming increasingly evident in industries such as auditing. The increasing use of IT in the day to-day business processes, which are handled by software, requires auditors to be competent in the use of IT. However, lack of IT knowledge and skills among auditors can lead to incompetent in using technology in audit practice effectively. For example, the computer-assisted audit techniques (CAATs) are not being commonly used by auditors, resulting in an inaccurate audit report. Thus, there is an immediate need to improve the IT competency of auditors to conduct their audit work. This study, therefore, aims to investigate the influence of skill development, personal characteristics and supportive work environment factors on IT competency and also to examine the moderating effect of organisational culture on the relationship between workplace learning activities on the IT competency of external auditors in Yemen. Data were collected from a sample of 328 external auditors through a cross-sectional survey. Partial Least Squares-Structural Equation Modelling (PLS-SEM) was used for data analysis. The findings show that accounting education, self-directed learning, workplace learning, motivation to learn, self-efficacy and organisational support have a significant influence on IT competency. However, professional accounting bodies and supervisor support do not have a significant influence on IT competency. The findings also reveal that organisational culture has a moderating effect on the relationship between workplace learning activities and IT competency. This study may help policy makers in Yemen to adopt or develop new rules and regulations to encourage IT audit practices among auditors. Ct also can provide guidance to higher education institutions lo integrate technology in the accounting curriculum. The findings of the study may also help audit firms to understand the current level of competency of external auditors in IT audits and to formulate skill development strategies for auditors.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	AI-Sabahi, Mokhtar Abdulhakim Yahya
author_facet	AI-Sabahi, Mokhtar Abdulhakim Yahya
author_sort	AI-Sabahi, Mokhtar Abdulhakim Yahya
title	Factors influencing information technology competency among external auditors in Yemen.
title_short	Factors influencing information technology competency among external auditors in Yemen.
title_full	Factors influencing information technology competency among external auditors in Yemen.
title_fullStr	Factors influencing information technology competency among external auditors in Yemen.
title_full_unstemmed	Factors influencing information technology competency among external auditors in Yemen.
title_sort	factors influencing information technology competency among external auditors in yemen.
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2021
url	https://etd.uum.edu.my/9343/1/depositpermission_s902220.pdf https://etd.uum.edu.my/9343/2/s902220_01.pdf https://etd.uum.edu.my/9343/3/s902220_02.pdf
_version_	1747828577761492992

Factors influencing information technology competency among external auditors in Yemen.

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