Factors influencing information technology competency among external auditors in Yemen.

A dynamic and competitive information technology (IT) environment is becoming increasingly evident in industries such as auditing. The increasing use of IT in the day to-day business processes, which are handled by software, requires auditors to be competent in the use of IT. However, lack of IT knowledge and skills among auditors can lead to incompetent in using technology in audit practice effectively. For example, the computer-assisted audit techniques (CAATs) are not being commonly used by auditors, resulting in an inaccurate audit report. Thus, there is an immediate need to improve the IT competency of auditors to conduct their audit work. This study, therefore, aims to investigate the influence of skill development, personal characteristics and supportive work environment factors on IT competency and also to examine the moderating effect of organisational culture on the relationship between workplace learning activities on the IT competency of external auditors in Yemen. Data were collected from a sample of 328 external auditors through a cross-sectional survey. Partial Least Squares-Structural Equation Modelling (PLS-SEM) was used for data analysis. The findings show that accounting education, self-directed learning, workplace learning, motivation to learn, self-efficacy and organisational support have a significant influence on IT competency. However, professional accounting bodies and supervisor support do not have a significant influence on IT competency. The findings also reveal that organisational culture has a moderating effect on the relationship between workplace learning activities and IT competency. This study may help policy makers in Yemen to adopt or develop new rules and regulations to encourage IT audit practices among auditors. Ct also can provide guidance to higher education institutions lo integrate technology in the accounting curriculum. The findings of the study may also help audit firms to understand the current level of competency of external auditors in IT audits and to formulate skill development strategies for auditors