Identification of Information System Audit Quality Factors

Amra Alagić; Lejla Turulja; Nijaz Bajgorić

doi:10.2478/jfap-2021-0006

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Identification of Information System Audit Quality Factors

Journal of Forensic Accounting Profession

Volume 1 (2021): Issue 2 (December 2021)

By: Amra Alagić, Lejla Turulja and Nijaz Bajgorić

Open Access

|Jan 2022

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.

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Articles in this issue

DOI: https://doi.org/10.2478/jfap-2021-0006 | Journal eISSN: 2744-1687

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Language: English

Page range: 1 - 28

Submitted on: Nov 20, 2021

Accepted on: Dec 20, 2021

Published on: Jan 18, 2022

Published by: University of Sarajevo

In partnership with: Paradigm Publishing Services

Publication frequency: 2 issues per year

Keywords:

IT audit,

audit of information system,

audit quality,

audit of information system quality,

information system audit quality factors

Related subjects:

Business and economics,

Business management,

Management accounting, financial controlling, cost calculation, investment,

Financial reporting, group accounting, accounting and balancing,

Business law

© 2022 Amra Alagić, Lejla Turulja, Nijaz Bajgorić, published by University of Sarajevo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 1 (2021): Issue 2 (December 2021)