International Journal of Nonlinear Analysis and Applications

Applying fuzzy Delphi approach for diagnosis and determination Effective factors on information technology internal audit

Articles in Press

Document Type : Research Paper

Authors

Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran

10.22075/ijnaa.2024.33066.4920

Abstract

This research was conducted to present a model of information technology acceptance in internal auditing using the fuzzy Delphi approach. In this study, a sample of 15 financial managers, internal auditors from companies, and audit experts was utilized, employing a non-random and judgmental sampling method. The fuzzy Delphi method was employed for screening the factors. Accordingly, the factors were initially identified as 38 factors for the experts, and through the fuzzy Delphi approach, they were reduced to 12 factors in three stages. Subsequently, a structural interpretive model was used to determine the significance and prerequisites of the validated factors. Ultimately, a four-level model of factors influencing the acceptance of information technology in internal auditing was identified. Considering that each category of factors consisted of a set of variables that were examined, the analysis of the data determined their order. The variables for the first to fourth levels are as follows: Level 1: Specialized training, management awareness, management support and encouragement, auditor's trust in technology adoption, and audit report quality. Level 2: Specialized training, management awareness, management support and encouragement, and audit report quality. Level 3: Specialized training for auditors, management support and encouragement. Level 4: Specialized training for auditors. Finally, based on the findings of the research, recommendations were provided for management and employees, as well as suggestions for other researchers.

Keywords

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International Journal of Nonlinear Analysis and Applications

Articles in Press, Corrected Proof
Available Online from 06 August 2024
  • Receive Date: 21 December 2023
  • Accept Date: 22 February 2024