The Impact of Information Technology Audit on AuditQuality: An Empirical Study of Auditors in The Capital Market of Thailand
Year: 2025
Type: article
Study design: Observational Study
Abstract: This study investigates the impact of information technology audit on the audit quality of auditors in Thailand’s capital market, with a particular focus on how information technology audit practices influence key dimensions of audit quality, including reducing audit risk and data security. A quantitative research approach was employed, using structured questionnaires distributed by mail to 365 licensed auditors in the capital market, from which 93 valid responses were collected and analyzed. The findings reveal that information technology audit significantly enhances audit quality by enhancing data security, strengthening system security, and increasing operational efficiency. These results confirm the essential role of information technology audit in reducing audit risk and maintaining standards of auditing practice. Overall, the study emphasizes the strategic importance of information technology audit as a proactive mechanism for safeguarding information and ensuring the reliability of audit processes. It also highlights the ongoing need to strengthen information technology governance frameworks and develop auditors’ competencies to effectively respond to emerging digital challenges. The insights derived from this research provide valuable guidance for regulators, auditors, and stakeholders seeking to improve audit effectiveness in Thailand’s capital market.
DOI: 10.14419/5cfj0716
Institution: Mahasarakham University
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4415508259
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