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EFFECTS OF INFORMATION TECHNOLOGY UTILIZATION ON INTERNAL AUDIT EFFECTIVENESS AND MODERATING EFFECT OF MANAGEMENT SUPPORT IN ETHIOPIAN HIs

Year: 2025

Type: article

Abstract: This study seeks to explore the relationship between “ITU”,"IAE", and “Top Management Support”. The investigation utilized an explanatory research design and incorporated qualitative data. This study focuses on the Southern Cluster Public Universities as its target population. Every internal auditor was conducted via a questionnaire and subsequently analyzed using SPSS 21. Data ran through a linear regression model. The results show that the use of IT has a beneficial effect on the “IAE” and that top-level management support moderates them. It is recommended that both management and the government should facilitate the setting up and use of technologies, such as Audit Management Software, to promote internal audit functions, reduce corruption and irregularities in operation.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.14998492

Authors: NETSANET BIBISSO DODA, Dr. K.V. RAMANA MURTHY

Institution: Andhra University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W6949567175

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