Identify barriers to computer audit in Iranian public organizations (Case Study: Corporate Audit)

Subject Areas : Public Policy In Administration

Kulthum Safara ¹ , Mohammad Reza kabaran Zadeh Ghadim ²

1 - Graduate student of Islamic Azad University, Science and Research Branch of Tehran [e-mail]
2 - Professor of Islamic Azad University, Tehran Science and Research [e-mail] )

Received: 2016-10-29 Accepted : 2017-02-01 Published : 2017-05-10

Keywords: Computer Systems, computer audits, computer audits barriers,

Abstract :

Background: the need for knowledge management, given the economic conditions, requires the dynamic development of the audit profession so that this process out of the traditional mode and optimized based on existing technology development.Objective: This study aimed to identify barriers in computer audit in government agencies of Iran. Method: The study in term of purpose is functional, in terms of nature is descriptive and in terms of method is survey. The sample consisted of 240 respondents randomly from among the directors and auditors that audit the organization in Tehran were selected. The analysis of data using the Kolmogorov-Smirnov test and one-sample t was performed using spss software.Findings: The results showed that four hypotheses considered statistically significant importance was observed in one of hypotheses results were not statistically significant. Conclusion: Based on the results of the audit firm's lack of computer audit process, doubts concerning the benefits, the lack of strong software and mismatch between information systems, computer audit organizations as obstacles to the implementation of Iran's state audit agency were accepted from an audit perspective. However, in the absence of demand variables, this factor played a role in the implementation of computerized auditing in Iran.

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