IT Audit quality characteristics: Study on IT audit and financial audit practitioners

This study investigates characteristics that affect audit quality information technology (IT). To investigate the characteristics of the IT audit framework that is based on previous research, theoretical study of the structures and to determine and assess the potential offered by this framework and financial audit literature, then develop assumptions of the field research conducted. In order to test hypothesis use a questionnaire consisting 51 questions, financial auditors and IT auditors who make population of the study. Questionnaire profile use descriptive statistics such as frequency distribution, arithmetic mean of the absolute frequency analysis and specialized information, use a Chi-square and T-test, correlation test between groups analyze by Friedman test. The results indicate that among all examine factors, there is a significant relationship between information technology and audit quality. The importance of each factors are different for IT auditors and financial auditors (internal auditors).