The impact of the auditor's information technology competency on continuous audits

Abstract

Continuous Auditing has become a research direction in the computer technology-assisted audit field Unfortunately, auditors usually cannot thoroughly carry out the Continuous Auditing method because of their lack of Technology proficiency Overcoming the gap between heterogeneous information sources to facilitate an understanding of Continuous Auditing concept domain is a key challenge to support the Continuous Auditing implementation. The primary aim of this study is to bridge the “Semantic Gap” between auditors and information system in Continuous Auditing knowledge. In order to achieve the goal of the study, the researchers distributed (50) questionnaires to workers in the Department of Financial Affairs at the University of Babylon. (47) questionnaires were retrieved, of which (43) were valid for analysis, and they were analyzed using the advanced statistical program SmartPLS v.3.3.5. The study set a set of conclusions, the most important of which is that the lack of Technology proficiency of workers in the financial affairs at the University of Babylon adversely affected the continuous audit process. Provided by continuous audit