Quality of Information Technology (IT) Audits
The importance of an IT audit cannot be underrated in the management of IT infrastructure given enterprise. It is after the audit that the firm can determine whether their systems are protecting assets in compliance with the firm’s goals and objectives. Therefore, it is crucial to investigate the quality of the audits to ascertain their effectiveness. The paper wishes to investigate the factors influencing the quality of the audits. It also discusses how the factors are likely to affect Afri-wire’s audit.
Background: Factors influencing IT Audits
IT auditing is the process of applying various tools to assess the planning, implementation, and monitoring of the IT infrastructure. The benefits of the process are improving quality judgment, competitive capabilities and efficiency(Yeghaneh et al., 2015). However, there are factors likely to lower the quality of the audit. The quality of the audit can be identified as the ability of the stakeholders to discover misstatements in the reports. The skill and experience of the auditor are one of the elements likely to influence the quality of the audit. Moreover, his ethical values and ideology should concern the firm’s management since they significantly affect the audit quality. Audit process, which incorporates the procedure, instruments used and accessibility of the technicians also influences the IT audit quality. It is essential to identify the role of audit outcomes since most analysts base their arguments on the results which imply that low outcomes may imply reduced quality. Professional performance of the audit also needs to concern the administration(Yeghaneh et al., 2015). That is the focus on independence and objectivity since they affect the operations of all the firm’s stakeholders.
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