Impact of Effective Information Technology Governance on Audit Technology Performance in Ghana

Yusheng Kong, Samuel Edwin Nelson


The notion of Industry 4.0 significantly changed the way firms’ operate and has influenced everyday life. The rapid digitalization and emergent trend of information technology (IT) transformation in firms and ample investment in IT by Ghanaian government stimulated the importance of IT-based risks and its associated controls. In addition, technology enabled the auditing and IT-related audit methods have significance when carrying out audit tasks. This study aims to investigate the effects of IT governess effectiveness on audit technology performance in the public sector of Ghana. This study used closed-ended to collect data. An online survey admitted to record 186 responses. The findings of the study stated that top management support, IT support services, and IT committee have a positive and statistically significant influence on audit technology performance. The proposed model of the study explained 65.1% variance in the audit technology performance. The study proposes that public sector companies must strengthen IT governance by developing an appropriate IT committee and IT support services for the auditors. Besides, firms should clearly elucidate their priorities and requirements associated with technology-based training in their IT policies, and action plans to improve the utilization of audit technology.

Keywords: Information technology governance, audit technology performance, IT support services, IT committee, top management support.

DOI: 10.7176/RJFA/11-24-05

Publication date: December 31st 2020

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