Factors Impacting on Information Technology Audit Quality: A Case Study in Ho Chi Minh City, Vietnam

Abstract

The spread of technology solutions not only creates convenience and automation of business processes but also brings many new risks in life. This digital transformation is considered pressure and motivation for the activities of organizations. With a sample size of 125 observed variables in the period 2021-2022 considered from the perspective of auditors, we use a combination of two methods: qualitative research (to identify the influencing factors and build a research model) and quantitative research (to assess the influence of factors on information technology audit quality through analysis linear regression on SPSS 20 software). The results show that three factors have positive relationships with the information technology audit quality, including (i) Knowledge and capacity of auditors' information technology audit, (ii) Knowledge of public control auditor's information technology, and (iii) Availability of resources.