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Ethics-Oriented Model of Information Technology Adoption in Internal Audit
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M Shadkami1   , M Bokharayan2 , A Naderian , J Dardi Gorganli |
1- 1. Ph.D. Student, Dept. of Accounting, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran.
2- 2. Dept. of Accounting, Aliabad Katul Branch, Islamic Azad University, Aliabad Katul, Iran. , bokharaeyanm@gmail.com |
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Abstract: (418 Views) |
Background: Along with the expansion of information technology in various professional fields, including auditing, the ethical issues of using technology are also increasing. Therefore, this research was conducted in order to "provide an ethics-oriented model of information technology acceptance in internal audit with a fuzzy Delphi approach".
Method: The present study is among qualitative researches. The research community included financial managers and internal auditors of companies and audit department experts, 15 of whom were selected as a sample using non-random and judgmental sampling. The tools were interviews and questionnaires, and the fuzzy Delphi method was used to screen the factors.
Results: Based on the results obtained, 38 agents were selected in the first stage, 12 agents were selected in the second stage, and 9 agents were finalized in the third stage. Then, in order to determine the effectiveness and prerequisites of the confirmed factors, the interpretive structural model was used. Finally, four levels of ethics-oriented model of information technology acceptance in internal audit were determined.
Conclusion: According to the fact that in each category of factors there is a set of variables that have been examined, the analysis of the data has determined their order that the first to fourth level variables are as follows:
First level: ethical training of auditors, ethical awareness of management, commitment, reputation and credibility of auditors and transparency of audit report.
Second level: Ethical education of auditors, ethical awareness of management, commitment and transparency of audit report
Third level: ethical training of auditors, commitment
Level 4: Ethical training of auditors |
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| Keywords: Adoption Of Information Technology, Internal Audit, Ethical Factors |
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Full-Text [PDF 578 kb]
(412 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/10/25 | Accepted: 2023/12/25 | Published: 2024/07/23
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