The Effect of Information Technology and Professional Competence and Skills on Internal Audit Effectiveness: The Mediating Role of Audit Quality

Ebrahim  Safarinejad Meybodi; Alireza Farimani

Authors

Ebrahim Safarinejad Meybodi Department of Accounting, Ya.C., Islamic Azad University, Yazd, Iran Author https://orcid.org/0009-0000-7852-3758
Alireza Farimani Department of Accounting, Ya.C., Islamic Azad University, Yazd, Iran https://orcid.org/0009-0009-8320-4650

Keywords:

information technology, professional competence and skills, internal audit effectiveness, audit quality

Abstract

The primary objective of this study was to examine the effect of information technology and professional competence and skills on internal audit effectiveness, considering the mediating role of audit quality. This research is classified as an applied study and is descriptive-correlational in nature. The data were quantitative and collected through a field study. The statistical population consisted of internal auditors working in governmental and public-sector organizations in Yazd Province. Accordingly, 384 questionnaires were collected and selected during the first half of 2026. The questionnaire was developed based on the study by Lonto and Pandowo (2025) and comprised 18 items, of which four measured internal audit effectiveness, four measured information technology, five measured professional competence and skills, and five measured audit quality. Face and content validity were confirmed, and the Cronbach’s alpha coefficient was .949. After establishing the validity and reliability of the developed questionnaire, the relationships among the variables were examined using structural equation modeling and SmartPLS 3 software. In summary, the findings indicated that information technology and auditors’ professional competence and skills had positive and statistically significant effects on internal audit effectiveness. The findings also demonstrated that audit quality played a significant mediating role both in the relationship between information technology and internal audit effectiveness and in the relationship between professional competence and skills and internal audit effectiveness.

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