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The Determinants Of E-Commerce Audit Process Effectiveness: Does Audit Technology Matter?, Jalal M. Kibrit, Rasha M. Nouraldeen Assistant Prof., Wagdi Hegazy Prof.
The Determinants Of E-Commerce Audit Process Effectiveness: Does Audit Technology Matter?, Jalal M. Kibrit, Rasha M. Nouraldeen Assistant Prof., Wagdi Hegazy Prof.
BAU Journal - Society, Culture and Human Behavior
This paper examines the impact of audit planning, audit strategy, and audit documentation on the effectiveness of the audit process of e-commerce companies, along with the moderating role of audit technology on these associations. Data was collected through a questionnaire filled by 106 auditors who are members of the Lebanese Association of Certified Public Accountants. Results showed that audit planning and audit documentation have a positive significant impact on the effectiveness of the audit process, while audit strategy has no impact. The outcome also confirmed the association between audit technology tools and the effectiveness of the audit process. Moreover, the …