Open AccessThe mediating role of organizational culture on the relationship between information technology and internal audit effectiveness
Author(s) -
Mithkal Hmoud Alqaraleh,
Mohammad Odeh Salem Almari,
Basel J. A. Ali,
Mohammad Salem Oudat
Publication year - 2022
Publication title -
corporate governance and organizational behavior review
Language(s) - English
Resource type - Journals
eISSN - 2521-1889
pISSN - 2521-1870
DOI - 10.22495/cgobrv6i1p1
Subject(s) - internal audit , business , audit , information technology audit , accounting , internal control , control environment , public sector , information technology , operational auditing , knowledge management , organizational culture , joint audit , public relations , political science , computer science , law
Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization’s control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating the link between information technology and the success of internal audits. Future studies may examine managerial support and internal audit compliance