Identification of Information System Audit Quality Factors

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.

(Previously published on Sciendo: https://sciendo.com/article/10.2478/jfap-2021-0006, pod licencom CC BY-NC-ND 4.0)