TY  - JOUR
AB  - Purpose– This paper aims to test the positive relationship between audit quality (AQ) of outsourced information technology controls (ITC) and information technology audit quality (ITAQ). Design/methodology/approach– Factor analysis, ordinary least squares (OLS) regressions and simulations. Findings– Scoping and planning phases of the audit cycle account for about 69 per cent of ITAQ. The AQ of outsourced ITC is strongly and directly related to ITAQ. Improvement of AQ of outsourced ITC may be achieved through evaluation of control design and operating effectiveness by service auditor as well as direct evaluation by the client in service provider location. Research limitations/implications– Sample size and input items in factor analysis. Practical implications– Companies and auditors could improve ITAQ through a better organization of the scoping and planning activities; they could also improve the AQ of outsourced ITC using direct evaluation in the service provider location supplemented with service auditor reports. Regulators could refine or change laws and frameworks to take into account the factors of ITAQ and the methodology of evaluation of outsourced ITC. Originality/value– Private data collected by questionnaire. The measures of ITAQ and the OLS model could be tested in future research, in countries with different frameworks and regulations related to AQ, different weight of outsourced information technology and other characteristics related to clients, service providers and service auditors.
VL  - 29
IS  - 9
SN  - 0268-6902
DO  - 10.1108/MAJ-10-2013-0956
UR  - https://doi.org/10.1108/MAJ-10-2013-0956
AU  - Mazza Tatiana
AU  - Azzali Stefano
AU  - Fornaciari Luca
ED  - Assoc. Prof. Alan Kilgore
PY  - 2014
Y1  - 2014/01/01
TI  - Audit quality of outsourced information technology controls
T2  - Managerial Auditing Journal
PB  - Emerald Group Publishing Limited
SP  - 837
EP  - 862
Y2  - 2024/04/25
ER  -