Obstacles to the implementation of information technology audit in Iran

Subject and purpose of the article: 

The purpose of this research is to examine the views of the members of the public accountant's community of Iran regarding the implementation of information technology audits and also to identify the obstacles and problems in the implementation of this type of audit.

The current research method is survey, developmental-applied (exploratory) purpose, descriptive nature, quantitative and qualitative data area, spatial and temporal components of library and field. The required data has been collected using a questionnaire. And have been investigated using valid statistical tests.

The results of the data analysis indicate that the members of the public accountant's community of Iran consider the implementation of information technology audits to be beneficial, and on the other hand, the obstacles and problems of implementing such a service are the lack of sufficient knowledge and experience in the field of auditing. Information technology among the members of the professional audit community, the small number of large audit institutions in Iran, the lack of information technology audit standards in the country, the inability to attract and employ other specialties except accounting and auditing by audit institutions, the lack of communication between audit institutions and institutions. International auditing and the lack of use of their experiences and the absence of professional associations related to information technology auditing have been recognized.