The Impact of Information Technology Risks on Audit Quality: Evidence from Egypt | ||||
| مجلة الدراسات التجارية المعاصرة | ||||
| Volume 11, Issue 21, July 2025, Page 728-783 PDF (718.99 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/csj.2025.372588.1605 | ||||
 View on SCiNiTO | ||||
| Author | ||||
ايمن محمد صبرى نخال 
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| كلية التجارة -جامعة كفر الشيخ | ||||
| Abstract | ||||
| This study investigates the impact of information technology (IT) risks on audit quality, with a focus on the Egyptian context. As organizations increasingly rely on IT systems for operational efficiency, data management, and competitive advantage, the associated risks—such as cyber-attacks, data breaches, and system failures—pose significant challenges to audit quality. The study explores how IT risks influence material misstatements, audit risks, and earnings management, aiming to provide insights into the complexities auditors face in an increasingly digital environment. A theoretical framework was developed, and a field study was conducted using a survey questionnaire distributed to sample of academic staff and external auditors in Egypt. The findings reveal that IT risks significantly impact audit quality, with virus-related risks being the most prominent, leading to material misstatements. Additionally, the integration of IT has enhanced auditing methods and procedures, enabling auditors to leverage technology for greater efficiency and effectiveness. However, to effectively manage these risks and maximize the benefits of IT, auditors require specialized skills and advanced proficiency, which can be developed through continuous education and practical experience. The study concludes that while IT risks pose significant challenges to audit quality, they also offer opportunities for improving audit processes. Recommendations include staying updated with technological advancements, enhancing information security measures, and developing specialized auditor skills. The findings contribute to the growing body of knowledge on IT risks and audit quality, offering practical insights for auditors and organizations striving to maintain high standards of audit quality in a rapidly evolving technological landscape. | ||||
| Keywords | ||||
| Information Technology Risks; Audit Quality; Material Misstatements; Audit Risks; Earnings Management | ||||
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