Information Technology Audit: A Study On The Public Sector

ABSTRACT In today's world, where technologies and business processes are transformed, it is inevitable that the classical audit approach will change. The use of information technologies in audits offers opportunities for continuous auditing and digital reporting instead of the retrospective approach included in the audit concept. In order to prevent errors that may occur in universities, employees in the internal audit department should benefit from information technologies. For this reason, all state universities have been subject to audit together with the activities they carry out. The main purpose of the study; with the use of information technologies, it has been tried to measure how well the universities comply with the current standards or requirements and how effective they are. For this purpose, the functionality of information technologies was investigated as a result of the effective use of information technologies on audit work by the people working in the internal audit department operating in state universities. Questionnaire method was used in the research. As a result, according to the answers given by the internal auditors working at universities; the statement "the use of information technologies in auditing enables the work to be done more efficiently" was the statement with the highest participation. They also stated that they least agreed with the statement "The use of information technologies in auditing ensures that the work is done more efficiently, errors are minimized, and that it is standard and easy". Keywords: Information Technologies, Information Systems, Audit, Public Universities