The Role of Information Technology in Enhancing Audit Performance and Its Implications for Organizational Sustainability
Keywords:
sustainable development, Information technology , audit, audit quality , organizational sustainabilityAbstract
Objective: The study aims to explain how the use of information technology improves audit performance and contributes to organizational sustainability.
Methodology: This applied quantitative research used a structured questionnaire consisting of 77 indicators across 12 constructs. A total of 385 auditors and industry experts participated. Data analysis employed confirmatory factor analysis, factor loadings, t-tests, Cronbach’s alpha, composite reliability, convergent validity, and discriminant validity. All statistical indicators met acceptable thresholds.
Findings: All factor loadings exceeded the minimum criterion, and all t-values surpassed the 99% confidence level threshold. Composite reliability and Cronbach’s alpha for all constructs were above 0.70. AVE values for every latent variable were above 0.50, confirming convergent validity, while discriminant validity was also established. The model demonstrated strong statistical adequacy in explaining the influence of IT on audit quality and organizational sustainability.
Conclusion: Information technology significantly enhances audit processes by improving efficiency, analytical accuracy, data security, decision-making quality, and reducing human error. It strengthens audit reporting quality and supports continuous, technology-enabled oversight. These contributions collectively promote transparency, accountability, and long-term organizational sustainability.
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Copyright (c) 2025 Mohammed A.Alhasan Mohammed Alquraishi, Bahareh Banitalebi Dehkordi, Siraj Razooqi Abbas, Mansour Yazdanian (Author)
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