Managers’ Perception on the IT Audit Recommendations: The Effect of Risk Significance, Ease of Implementation and Added Value on Implementation of Recommendations

Authors

  • Armend Salihu Faculty of Contemporary Science and Technology, South East European University (SEEU), Tetovo, Republic of North Macedonia https://orcid.org/0000-0001-6602-2788
  • Hamdi Hoti Faculty of Economic, University of Prizren “Ukshin HOTI”, Prizren, Republic of Kosovo https://orcid.org/0000-0002-3006-9223

DOI:

https://doi.org/10.13052/jicts2245-800X.1021

Keywords:

: IT Audit Recommendations, Management Perception, Ease of Implementation, Risk Significance, Quality of Recommendations

Abstract

The purpose of this study is to analyse the impact of the risk significance of audit results, the quality of the recommendations given on how easy it is to implement them, and the added benefit to the organization in implementing the recommendations. After a comprehensive literature review, the study provides a statistical analysis through a questionnaire that has been distributed to investigate the effect of Risk Significance, Ease of Implementation, and the Added Value on the implementation of the recommendations within organizations. Regarding the results obtained from the questionnaire, all Cronbach’s Alpha values are within the acceptable level, whereas the first three variables (Implementation of Recommendations, Risk Significance and Ease of Implementation) have a strong positive correlation between each other. There is a weak positive correlation between Added Value of Recommendations with other variables. In the regression analysis was found that all independent variables have a positive effect on the depended variable.

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Author Biographies

Armend Salihu, Faculty of Contemporary Science and Technology, South East European University (SEEU), Tetovo, Republic of North Macedonia

Armend Salihu works as IT Auditor at National Audit Office – Republic of Kosovo, also he is engaged as Teaching Assistant at the University of Prishtina, Faculty of Mathematics – Natural Sciences. Currently, he is pursuing a PhD in Computer Science at the South-East European University. His research interests are: IT Audits, Information System Audit, Theoretical Computer Science, Security, Technology and Simulations.

Hamdi Hoti, Faculty of Economic, University of Prizren “Ukshin HOTI”, Prizren, Republic of Kosovo

Hamdi Hoti received his Ph.D. at the University of Tirana. He is an Associate Professor at the Faculty of Economics, University “Ukshin HOTI” Prizren. His research interests include Corporate Governance, Change Management, Human Resource Management, Scientific Research Methods, and Project Management. He is Vice Dean in the same faculty.

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Published

2022-05-07

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