Developing an Organizational Factors Model Affecting the Quality of Information Technology Audit Process Using Grounded Theory
Keywords:
Organizational factors, independence, audit planning, auditor-client relationshipAbstract
This study aims to develop and validate a comprehensive model explaining the impact of organizational factors on the quality of the information technology audit process based on grounded theory. This research employed a sequential exploratory mixed-methods design. In the qualitative phase, semi-structured interviews were conducted with 28 experts in auditing and IT using snowball sampling, and data were analyzed through open, axial, and selective coding. In the quantitative phase, a questionnaire derived from qualitative findings was administered to experts and managers of the Iranian Tax Affairs Organization, and the conceptual model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). Confirmatory factor analysis demonstrated significant factor loadings exceeding 0.6 for all indicators. Cronbach’s alpha and composite reliability values exceeded 0.7 for all constructs. The coefficient of determination for the outcome construct was 0.774, while the overall goodness-of-fit index (GOF) reached 0.793, indicating excellent model fit. Q² statistics further confirmed strong predictive power of the structural model. The final validated model comprises six major categories and 52 components that significantly explain IT audit quality and provides a robust framework for improving organizational auditing practices.
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Copyright (c) 2025 Ali ghahramani (Author); Heider Mohammadzadeh Salteh (Corresponding author); Alireza Azimisani, Ali salmanpour zonoz (Author)
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