（2008）Information technology and its implications for internal auditing：An Empirical Study of Saudi Organizations.pdfVIP

The current issue and full text archive of this journal is available at /0268-6902.htm MAJ Information technology and its 23,5 implications for internal auditing An empirical study of Saudi organizations 438 Ahmad A. Abu-Musa Department of Accounting and MIS, College of Industrial Management, King Fahd University of Petroleum and Minerals, Dhahran, Saudi Arabia Abstract Purpose – The purpose of this paper is to investigate empirically the impact of emerging information technology (IT) on internal auditors’ (IA) activities, and to examine whether the IT evaluations performed in Saudi organizations vary, based on evaluation objectives and organizational characteristics. Design/methodology/approach – A survey, using a self-administered questionnaire, is used to achieve these objectives. About 700 questionnaires were randomly distributed to a sample of Saudi organizations located in five main Saudi cities. In total, 218 valid and usable questionnaires – representing a 30.7 percent response rate – were collected and analyzed using Statistical Package for Social Sciences – SPSS version 15. Findings – The results of the study reveal that IA need to enhance their knowledge and skills of computerized information systems (CIS) fo