Document Type : Research Paper

Authors

• Zahra Masoumi Bilondi ¹
• Maryam Sadat Tabatabaeian ²
• Nasrin Yousefzadeh ³

¹ Assistant Professor, Department of Accounting, Payam Noor University, Tehran, Iran.

² Assistant Professor, Department of Accounting, Payam Noor University, Tehran, Iran

³ Assistant Professor of Accounting, Vali-e-Asr University of Rafsanjan, Rafsanjan, Kerman, Iran.

Abstract

In recent years, much more attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for promoting the efficiency, effectiveness, and accuracy of internal audit processes. This study aimed to explore the challenges, barriers, and solutions for IT integration into the internal auditing process of companies listed on the Tehran Stock Exchange. A qualitative approach was adopted, and the required data was collected in 2024 from interviews with 18 internal audit experts. To analyze the data, thematic analysis was performed using MAXQDA software. The findings revealed that the primary challenges and barriers to IT integration in internal auditing were organizational limitations, technical constraints, auditors' perceived barriers, and their insufficient training. To address the aforementioned gap, the following solutions were proposed: promoting IT adoption culture, organizational commitment to accepting and implementing new technologies, providing required infrastructure, and reinforcing employees’ training and skills in the IT field.

Keywords

• Information Technology
• Internal Auditing
• Challenges and Barriers
• Thematic Analysis