<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The primary purpose of this work is to provide an overview and comparative analysis of various Information System Audit Quality measures, as well as to test the validity of the chosen measurement scale empirically. In this regard, a thorough literature study was undertaken, followed by primary empirical research, and the reliability and validity of the measurement scale were tested. Based on the identified papers, a questionnaire was created and evaluated by a panel of experts. Following that, data was collected from respondents who were either managers inside the organizational unit responsible for information technology or those designated as adequate by the heads of IT departments.</p>
</abstract>

The primary purpose of this work is to provide an overview and comparative analysis of various Information System Audit Quality measures, as well as to test the validity of the chosen measurement scale empirically. In this regard, a thorough literature study was undertaken, followed by primary empirical research, and the reliability and validity of the measurement scale were tested. Based on the identified papers, a questionnaire was created and evaluated by a panel of experts. Following that, data was collected from respondents who were either managers inside the organizational unit responsible for information technology or those designated as adequate by the heads of IT departments.

Identification of Information System Audit Quality Factors

University of Sarajevo - School of Economics and Business

Journal of Forensic Accounting Profession

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Identification of Information System Audit Quality Factors"}

The primary purpose of this work is to provide an overview and comparative analysis of various Information System Audit Quality measures, as well as to test...

Identification of Information System Audit Quality Factors

Publié en ligne: 18 janv. 2022

Pages: 1 - 28

Reçu: 20 nov. 2021

Accepté: 20 déc. 2021

DOI: https://doi.org/10.2478/jfap-2021-0006

Mots clés
IT audit, audit of information system, audit quality, audit of information system quality, information system audit quality factors

© 2021 Amra Alagić et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Identification of Information System Audit Quality Factors

Publié en ligne: 18 janv. 2022

Pages: 1 - 28

Reçu: 20 nov. 2021

Accepté: 20 déc. 2021

DOI: https://doi.org/10.2478/jfap-2021-0006

Mots clésIT audit, audit of information system, audit quality, audit of information system quality, information system audit quality factors

© 2021 Amra Alagić et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
IT audit, audit of information system, audit quality, audit of information system quality, information system audit quality factors