A Comparative Study of Internal and External Auditors’ Perceptions of the Impact of Information Technology Adoption on Audit Quality

Abstract

The rapid development of information technology (IT) plays a significant role in enhancing the accuracy and efficiency of audit processes; however, realizing these benefits depends on auditors’ perceptions and acceptance of such technologies. Accordingly, the primary objective of the present study was to examine the effect of the acceptance and use of information technology on audit quality and to comparatively assess the perceptions of independent and internal auditors based on the Technology Acceptance Model (TAM). In terms of purpose, this study was applied research, and in terms of research method, it employed a descriptive–survey design. The statistical population consisted of 1,200 auditors working in Iraq, including 700 independent auditors and 500 internal auditors. Using Cochran’s formula, a sample of 291 participants (170 independent auditors and 121 internal auditors) was selected through stratified random sampling. Data were collected both in person and online using a standardized questionnaire based on Davis’s Technology Acceptance Model (1989) and a five-point Likert scale. The data were analyzed using structural equation modeling (SEM) and the Mann–Whitney U test. The structural model results indicated that the acceptance and use of information technology had a positive and statistically significant effect on audit quality in both populations (p < .05). Among independent auditors, perceived ease of use (β = .336) had a stronger effect on audit quality than perceived usefulness (β = .274), whereas among internal auditors, perceived usefulness (β = .432) played a more prominent role in enhancing audit quality than perceived ease of use (β = .122). Furthermore, the Mann–Whitney U test indicated a statistically significant difference between internal and independent auditors in their perceptions of the effect of information technology on audit quality (p < .05). The findings demonstrate that although the application of information technology improves audit quality, auditors’ perceptual priorities differ according to their professional roles: independent auditors place greater emphasis on the ease of use of technological tools, whereas internal auditors focus more strongly on their usefulness and operational efficiency. Therefore, audit firms and organizations should develop user-friendly technological infrastructures while designing and implementing training programs tailored to the distinct needs of each group.