Accès libre

The role of IT capabilities and managerial support in advancing digital transformation and internal audit: a literature review

À propos de cet article

Citez

Abuakel, S.A., & Ibrahim, M. (2023). The effect of relative advantage, top management support and IT infrastructure on e-filing adoption. Journal of Risk and Financial Management, 16 (295), pp. 1-20. Search in Google Scholar

Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management, 38(2), pp. 152-176. Search in Google Scholar

Akinleye, G.T., Olainpekun, C.T. (2022). Effects of information technology (IT) on internal audit in Southwest Nigeria Universities. Journal of Economics and Behavioral Studies, 11 (1), pp. 22-26. Search in Google Scholar

Al Haderi, S.M. (2014). The influences of government support in accepting the information technology in public organization culture. International Journal of Business and Social Science, 5 (5), pp. 118-124. Search in Google Scholar

Alkebsi, M., & Aziz, K.A. (2017). Information technology usage, top management support and internal audit effectiveness. Asian Journal of Accounting and Governance, 8, pp. 123-132. Search in Google Scholar

Alqudah, H., Lutfi, A., Abualoush, S.H., Al Qudah, M.Z., Alshira’h, A.F., Almaiah, M.A., Alrawad, M., & Tork, M. (2023). The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies. International Journal of Information Management Data Insights, 3(2), pp. 1-9. Search in Google Scholar

Al-Omoush, K. S. (2020). The role of top management support and organizational capabilities in achieving e-business entrepreneurship. Kybernetes, 50(5), pp. 1163-1179. Search in Google Scholar

Al-Taee, S.H.H., Flayyih, H.H. (2023). Impact of the electronic internal auditing based on IT governance to reduce auditing risk. Corporate Governance and Organizational Behavior Review, 7(1), pp. 94-100. Search in Google Scholar

Amr, SMAL, & Munther, MAM (2022). The impact of digital transformation on the internal audit quality and its reflection on enhancing the quality of financial reporting: An empirical study. The First International Conference of the Faculty of Commerce, pp. 1-42. Search in Google Scholar

Andriana, T., Pituringsih, E., & Surasni, K. (2018). The effect of organization commitment and public accountability toward public organization performance (Study at Regional Hospital in Praya, Indonesia). International Journal of Business Management and Economic Research (IJBMER), 9(1), pp. 1199-1206. Search in Google Scholar

Barba-Sanchez, V., Meseguer-Martinez, A., Gouveia-Rodrigues, & Raposo, M. L. (2024). Effects of digital transformation on firm performance: The role of IT capabilities and digital orientation. Heliyon, 10(6), pp. 1-10. Search in Google Scholar

Barišić, I., & Tušek, B. (2016). The importance of the supportive control environment for internal audit effectiveness – the case of Croatian companies. economic Research - Economic Research, 29(1), pp. 1021-1037. Search in Google Scholar

Betti, N., Sarens, G., & Poncin, I. (2021). Effects of digitization of organizations on internal audit activities and practices. Managerial Auditing Journal, 36(6), pp. 872-888. Search in Google Scholar

Bhuvanij, K., Praneetpolgrand, P., Sukvaree, T., & Saekhow, N. (2023). Strategic digital leadership in the public sector for digital transformation towards enabling sustainable digital economy in Thailand. International Journal of Engineering Research & Technology (IJERT), 12(8), pp. 1-19. Search in Google Scholar

Brunner, M., Gonzalez-Castane, G., & Ravesteijn, P. (2021). How digital leadership competencies and IT capabilities affect an organization’s ability to digitally transform and adopt new technologies. Journal of International Technology and Information Management, 30(4), pp. 139-156. Search in Google Scholar

Choi, S., & Chun, Y.H. (2020). Accountability and organizational performance in the public sector: Analysis of higher education institutions in Korea. Public Administration, 99(2), pp. 353-370. Search in Google Scholar

El Karim, S.A.A. (2022). The effect of using information technology on internal audit efficiency in Iraqi Governmental Units - an experimental study. Alexandria Journal of Accounting Research, 6(3), pp. 407-449. Search in Google Scholar

Fonseca, A.R., Jorge, S., & Nasicimento, C. (2020). The role of internal auditing in promoting accountability in Higher Education Institutions. Brazilian Journal of Public Administration, 54(2), pp. 243-265. Search in Google Scholar

Garcia-Ortega, B., Lopez-Navarro, MA, & Galan-Cubillo, J. (2021). Top management support in the implementation of Industry 4.0 and business digitization: The case of companies in the main European Stock Indices. IEEE Access, 9, pp. 139994-140007. Search in Google Scholar

Gikonyo, NG, & Mutiso, A. (2020). Effect of management information systems on the effectiveness of internal audit in the public sector in Kenya. Research Journal of Finance and Accounting, 11(20), pp. 92-99. Search in Google Scholar

Harnovinsah, Al-Hakim, Y., Erlina, & Muda, I. (2020). Effect of accountability, transparency and supervision on budget performance. Utopia y Praxis Latinoamericana, 25(7), pp. 130-143. Search in Google Scholar

Henderson, DL, Davis, JM, & Lapke, MS (2013). The effect of internal auditors’ information technology knowledge on integrated internal audits. International Business Research, 6(4), pp. 147-163. Search in Google Scholar

Jachi, M., & Yona, L. (2019). The impact of professional competence & staffing of internal audit function on transparency and accountability case of Zimbabwe local authorities. Research Journal of Finance and Accounting, 10(8), pp. 149-164. Search in Google Scholar

Järveläinen, J. (2013). IT incidents and business impacts: Validating a framework for continuity management in information systems. International Journal of Information Management, 33(3), pp. 583-590. Search in Google Scholar

Jeriansyah, W., & Mappanyukki, R. (2020). The effect of accountability and transparency of regional financial management on local government performance. International Journal of Asian Social Science, 10(12), pp. 721-729. Search in Google Scholar

Jonathan, G.M. (2020). Digital Transformation in the Public Sector: Identifying Critical Success Factors. In: Themistocleous, M., Papadaki, M. (eds) Information Systems. EMCIS 2019. (Lecture Notes in Business Information Processing, vol 381, pp. 223-235). Cham: Springer. https://doi.org/10.1007/978-3-030-44322-1_17 Search in Google Scholar

Latupeirissa, J.J.P., Dewi, N.L.Y., Prayana, I.K.R., Srikandi, M.B., Ramadiansyah, S.A., & Pramana, I.B.G.A.Y. (2024). Transforming public service delivery: a comprehensive review of digitization initiatives. Sustainability 2024, 16(7), pp. 1-23. Search in Google Scholar

Lefebvre, A.B., Amran, D.C., & Mgammal, I.P. (2023). Impact of audit independence on transparency and accountability in corporate organizations in Vidin, Bulgaria. African Journal of Emerging Issues (AJOEI), 5(16), pp. 15-25. Search in Google Scholar

Leng, A., & Zhang, Y. (2024). The effect of enterprise digital transformation on audit efficiency - Evidence from China. Technological Forecasting and Social Change, 201, 123215. Search in Google Scholar

Lenz, R., & Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), pp. 5-33. Search in Google Scholar

Mittal, P. (2020). Impact of digital capabilities and technology skills on effectiveness of government in public services. 2020 International Conference on Data Analytics for Business and Industry: Way Towards a Sustainable Economy (ICDABI), pp. 1-5. Search in Google Scholar

Mountasser, T., & Abdellatif, M. (2023). Digital transformation in public administration: A systematic literature review. International Journal of Professional Business Review, 8(10), pp. 1-27. Search in Google Scholar

Msindwana, M.C., & Ngwakwe, C.C. (2022). Internal audit effectiveness and financial accountability in the provincial treasuries of South Africa. International Journal of Economics and Financial Issues, 12(3), pp. 86-96. Search in Google Scholar

Mujalli, A. (2024). The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia. Cogent Business & Management, 11 (1), pp. 1-28. Search in Google Scholar

Nasiri, M., Ukko, J., Saunila, M., & Rantala, T. (2020). Managing the digital supply chain: The role of smart technologies. Technovation, 96-97, pp. 1-6. Search in Google Scholar

Omar, S.S., Nayef, J.M., Qasim, N.H., Kawad, R.T., & Kalenychenko, R. (2024). The role of digitalization in improving accountability and efficiency in public services. Revista Investigacion Operacional, 45(2), pp. 203-224. Search in Google Scholar

Pizzi, S., Venturelli, A., Variale, M., & Macario, GP (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society, 67, pp. 1-11. Search in Google Scholar

Proksch, D., Rosin, A.F., Stubner, S., & Pinkwart, A. (2021). The influence of a digital strategy on the digitalization of new ventures: The mediating effect of digital capabilities and a digital culture. Journal of Small Business Management, 62(1), pp. 1-29. Search in Google Scholar

Sanusi, Z.M., Noor, N.F.M., Isa, Y.M., Ghazali, A.W., & Rentah, F. (2023). The implications of digital audit practice, management support and team support on auditor performance. IPN Journal of Research and Practice in Public Sector Accounting and Management, 1 (1), pp. 59-79. Search in Google Scholar

Sokhea, S., & Sophea, S. (2019). The influence of organization factor on e-service adoption: The case of Cambodia. Journal of Energy Technologies and Policy, 9(1), pp. 33-41. Search in Google Scholar

Somers, T.M., Nelson, K.G. (2004). A taxonomy of players and activities across the ERP project life cycle. Information & Management, 41(3), pp. 257-278. Search in Google Scholar

Sun, Y. (2024). The study of the effect of performance accountability on performance management. Highlights in Business, Economics and Management, 32, pp. 187-198. Search in Google Scholar

Tippins, M.J., & Sohi, R.S. (2003). IT competency and firm performance: Is organizational learning a missing link?, Strategic Management Journal, 24(8), pp. 745–761. Search in Google Scholar

Tran, Y.T., & Nguyen, N.P. (2020). The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link?, Cogent Business & Management, 7 (1), pp. 1-17. Search in Google Scholar

Transparency International. (2024). Corruption perceptions index 2023. Retrieved from: https://www.transparency.org/en/cpi/2023 Search in Google Scholar

Tumwebaze, Z., Mukyala, V., Ssekiziyivu, B., Tirisa, C.B., & Tumwebonire, A. (2018). Corporate governance, internal audit function and accountability in statutory corporations. Cogent Business & Management, 5(1), pp. 1-13. Search in Google Scholar

Vial, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of Strategic Information Systems, 28(2), pp. 118-144. Search in Google Scholar

Verhoef, PC, Broekhuizen, T., Bart, Y., Bhattacharya, A., Qi Dong, J., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122, pp. 889-901. Search in Google Scholar

Weritz, P., Braojos, J., Matute, J., & Benitez, J. (2024). Impact of strategic capabilities on digital transformation success and firm performance: theory and empirical evidence. European Journal of Information Systems, pp. 1-23. Search in Google Scholar

Xanthopoulou, P. (2021). The organizational factors that impact on public sector’s digital transformation and on the creation of social (public) value. Balkan and Near Eastern Journal of Social Sciences, 7(4), pp. 36-43. Search in Google Scholar

Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education and Research, 39(1), pp. 93-112. Search in Google Scholar

Zhen, J., Xie, Z., & Dong, K. (2021). Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity. International Journal of Accounting Information Systems, 40, pp. 1-15. Search in Google Scholar

Zimmer, M.P., Järveläinen, J., Stahl, B.C., & Mueller, B. (2023). Responsibility of/in digital transformation. Journal of Responsible Technology, 16, pp. 1-5. Search in Google Scholar