Influence of Information System on Internal Control Audit

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[...] (2020). Management Information Systems: Managing the Digital Firm (16th ed.). Pearson. International Federation of Accountants (IFAC). (2023, December 12). Integrated Internal Control Needed to Build Trust in Sustainability Reporting. New York, NY. https://www.ifac.org/news-events/2023-12/integrated-internal-control-needed-build-trust-sustainability-reporting Wood, G., Turban, E., & Pollard, C. (2018). Information technology for management: On-demand strategies for performance, growth and sustainability (11th ed.). Print ISBN: 9781118890790, eText ISBN: 9781118890868. [...]

[...] This refers to the quality of the information stored and manipulated by the SI, and ensures that they are accurate, complete and reliable. The information used in the context of internal audit must therefore be accurate, unaltered and trustworthy (Laudon and Laudon, 2020). - Audit Reliability: Internal audit is based on high-quality and integrated data. As we have seen above, the SI is an effective means of having high-quality data. The purpose is to formulate precise assessments of the organization's processes. It is a matter of facilitating decision-making through the provision of reliable information to improve corporate governance (Turban et al., 2020). [...]

[...] The Influence of the Information System on Internal Control The Influence of the Information System on Internal Control Audit The role of internal control is central to corporate governance and risk management. The IIA (1999) defines internal control as 'Internal audit is an independent and objective activity that gives an organization assurance on the level of control of its operations, brings it its advice to improve them, and contributes to creating added value. It helps this organization to achieve its objectives by evaluating, through a systematic and methodical approach, its risk management processes, control, and governance, and by making proposals to strengthen their efficiency »1. [...]

[...] Validation of Hypothesis 2 In light of the arguments provided, Hypothesis 2 is validated. The literature review shows that IS significantly contributes to the quality and integrity of data, which are essential for reliable internal audit assessments. IS enables the generation of accurate, complete, and up-to-date data, likely to improve decision-making and corporate governance through reliable and relevant information (Davenport and Harris, 2007; Laudon and Laudon, 2020; Turban et al., 2020). These elements demonstrate the positive impact of IS on the reliability of internal audit assessments and, consequently, on organizational decision-making. [...]