Internal information technology audit process quality: Theory development using structured group processes

A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes. A series of nominal group processes involving information technology auditors, ITA managers, and financial auditors from three different internal audit organizations was performed to generate source data. This data was then coded and analyzed using a constant comparison approach to identify the codes, indicators, concepts, and relationships included in the theory. The results reveal 26 concepts organized into six categories: Audit Organization, Client Organization, Enterprise Environment, Process and Methodology, Target Process or System, and Audit Personnel. Based on the data and the concepts identified ten propositions are suggested. The results are then compared with prior research.

► A theoretical framework of the internal IT audit process is developed. ► Data was collected from multiple sources using structured group processes. ► Codes, indicators, concepts, and relationships are proposed. ► The results yield 26 concepts organized into six categories. ► Ten testable propositions are suggested.