Design a comprehensive Model of IT Audit: Grounded Theory Approach

Considering technological advances in IT environment and the growing importance of IT audit, the purpose of this study is to design a comprehensive model for IT Audit, considering the environmental characteristics, attributes and conditions surrounding the audit profession in Iran.

This study uses a qualitative approach and the grounded theory method and 30 interviews with experts in the auditing profession. Theoretical sampling method is used in this research and The sample was selected using the Snowball sampling method.

The research data were analyzed using open, axial and selective coding method, which is a component of the grounded theory approach with the aid of maxqda 2018 software and, finally, the integrated model of IT Audit is provided which resulted in the identification of 6 categories of causal conditions, 9 categories of phenomena/context, 14 categories of intervening conditions, 7 categories of action strategies and 8 categories of consequences related to the main phenomenon of research.

Based on the research findings and the proposed model, the consequences of performing IT audit in organizations include reducing the volume of audit documents and reducing time consumption in financial reporting, reducing audit risk, reducing time consumption in audit procedures, increasing audit quality, reducing human error, leaving the current situation, changing from the current situation to optimal condition and stabilization in optimal condition.

 Due to the lack of comprehensive research in Iran in this regard, the designed multidimensional model is the result of the views of various experts in this field and provides a comprehensive view on information technology auditing and the necessary mechanisms for its implementation in Iran, through which The target community recognizes their needs and seeks success and progress in this area.