Relationship between information technology auditors and auditees and their impacts on auditors

Abstract

The audit is fundamental to the reputation of the organization and to maintain its investors’ confidence, because it asserts the conformity of financial statements with good accounting practices. Therefore, information technology (IT) auditors are indispensable, since IT is pervasive. IT auditing training focuses on technical skills. However, it appears that good relationships between IT auditors and auditees are crucial to carrying out an IT audit engagement. This phenomenological study is based on interpretative phenomenological analysis. It explores what IT auditors experience, feel, and live in the context of difficult relationships and disagreements with auditees, and how this difficulty impacts these auditors, their audit engagements, and their career. The results highlight five categories of pressures on IT auditors within the scope of audit engagement. Moreover, the results indicate that the experience of the IT auditor and the support from his or her superiors are two factors which have significant influence on how the pressures are experienced. The results also suggest that the pressures experienced affect the IT auditors morally and physically and can impact the auditor’s career ambitions.