The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness
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Mithkal Hmoud Alqaraleh 
, Mohammad Odeh Salem Almari, Basel J. A. Ali , Mohammad Salem Oudat
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
Internal audit effectiveness has become critical in helping businesses achieve their objectives. In today’s business world, information technology (IT) is frequently used in internal audit activities. Internal auditing is an important part of an organization’s control. Because internal audit and information technology play such important roles in each firm, this study looks at the function of organizational culture (OC) in mediating the link between the efficacy of information technology and internal audit in the Jordanian public sector. The study looks at this issue by gathering information from 153 internal auditors in Jordanian public enterprises. According to the findings of the study, information technology use and OC support are critical to increasing the efficacy of internal audits. The findings indicate that there is a considerable association between information technology and the efficacy of internal audits. Additionally, organizational culture has a key role in mediating the link between information technology and the success of internal audits. Future studies may examine managerial support and internal audit compliance.
Keywords: Information Technology, Internal Audit’s Effectiveness, Organization Culture
Authors’ individual contribution: Conceptualization — M.H.A.; Formal Analysis — B.J.A.A.; Investigation — M.S.O.; Data Curation — M.H.A.; Writing — Review & Editing — M.O.S.A.; Funding Acquisition — M.H.A., M.O.S.A., B.J.A.A., and M.S.O.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: M42, H83, M14, M48
Received: 19.11.2021
Accepted: 24.01.2022
Published online: 25.01.2022
How to cite this paper: Alqaraleh, M. H., Almari, M. O. S., Ali, B. J. A., & Oudat, M. S. (2022). The mediating role of organizational culture on the relationship between information technology and internal audit effectiveness. Corporate Governance and Organizational Behavior Review, 6(1), 8–18. https://doi.org/10.22495/cgobrv6i1p1
