The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia

Mujalli, Abdulwahab Article The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia Cogent Business & Management Provided in Cooperation with: Taylor & Francis Group Suggested Citation: Mujalli, Abdulwahab (2024) : The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia, Cogent Business & Management, ISSN 2331-1975, Taylor & Francis, Abingdon, Vol. 11, Iss. 1, pp. 1-27, https://doi.org/10.1080/23311975.2023.2295608 This Version is available at: https://hdl.handle.net/10419/325941 Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. 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If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence. https://creativecommons.org/licenses/by/4.0/ Cogent Business & Management ISSN: 2331-1975 (Online) Journal homepage: www.tandfonline.com/journals/oabm20 The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia Abdulwahab Mujalli To cite this article: Abdulwahab Mujalli (2024) The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia, Cogent Business & Management, 11:1, 2295608, DOI: 10.1080/23311975.2023.2295608 To link to this article: https://doi.org/10.1080/23311975.2023.2295608 © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. Published online: 24 Jan 2024. Submit your article to this journal Article views: 2854 View related articles View Crossmark data Citing articles: 10 View citing articles Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=oabm20 ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS | RESEARCH ARTIClE Cogent Business & ManageMent 2024, VoL. 11, no. 1, 2295608 The influence of E-auditing adoption on internal audit department performance amid COVID-19 in Saudi Arabia Abdulwahab Mujalli accounting Department, College of Business administration, Jazan university, Jazan, saudi arabia ABSTRACT Over the last decade, rapid advances in information systems (ISs) have greatly reshaped and changed the nature of doing business and how its performance is measured, with Electronic Auditing (E-auditing) emerging as a pivotal element in improving organizational efficiency. This study addresses the challenges faced in manually implementing audits and underscores the necessity for transitioning to electronic audit systems. The manual approach has limitations regarding the accuracy of operations, so to enhance performance, E-auditing is now imperative. The purpose of the study is to evaluate E-auditing in the public sector of Saudi Arabia, utilizing Delone and Mclean’s information system model (DM ISM). The focus is on vital factors including information quality, system quality, service quality, system usage and user satisfaction and their influence on the performance of internal audit departments, particularly during the challenges posed by the recent COVID-19 pandemic. This research employs a quantitative approach, utilizing a self-administered survey questionnaire to collect data from E-auditing users in the Saudi public sector. The study applies partial least squares structural equation modelling (PlS-SEM) to validate the gathered data. Findings reveal that information quality and system quality significantly influence E-auditing usage. While service quality exhibits no marked effect on usage, the study establishes a strong relationship between E-auditing usage and user satisfaction. Effective E-auditing usage and satisfied users contribute convincingly to the improved performance of internal audit departments. The paper concludes with implications, limitations, and suggestions for future studies. 1. Introduction Significant and rapid progress has been made in several fields of endeavor since the advent of information technology (IT) (Al-Tit et al., 2019; Huynh et al., 2021; lutfi et al., 2022; Mhlanga, 2020). There is growing evidence that technology integration has given many business organizations a competitive advantage, enabling them to do better than their rivals (M. Al-Okaily et al., 2022; Kumar et al., 2021; lutfi et al., 2022). Nevertheless, the handling of data and auditing remains unchanged in this era of electronic data © 2024 the author(s). Published by informa uK Limited, trading as taylor & Francis group. CONTACT abdulwahab Mujalli [email protected] accounting Department, College of Business administration, Jazan university, Jazan 45142, saudi arabia https://doi.org/10.1080/23311975.2023.2295608 this is an open access article distributed under the terms of the Creative Commons attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. the terms on which this article has been published allow the posting of the accepted Manuscript in a repository by the author(s) or with their consent. ARTICLE HISTORY Received 1 September 2023 Revised 21 November 2023 Accepted 6 December 2023 KEYWORDS Electronic auditing; e-auditing usage; user satisfaction; Covid-19; Saudi Arabia SUBJECTS Technology; Computer Science; CAD CAE CAM - Computing & Information Technology; Information & Communication Technology (ICT); Management of IT; Engineering & Technology; Electromagnetics & Communication; Social Sciences; Behavioral Sciences; Cognitive Psychology; Economic Psychology; Multidisciplinary Psychology; Psychological Science; Communication Studies; ICT; Arts & Humanities; Humanities; Cultural Studies REVIEWING EDITOR Collins G. Ntim, Accounting, University of Southampto, United Kingdom 2 A. MUJAllI operations, regardless of whether the data is handled manually or electronically (Al-Sukker et al., 2018; Alqudah etal., 2023). Methods used for auditing and gathering evidence may differ significantly depending on how accounting information is collected, classified, and stored (Alqudah etal., 2023; Alshira’h etal., 2020). In addition to providing auditors with a cost-effective means of validating the accuracy of operations, the use of computers in audit operations offers auditors the advantage of ensuring accuracy more quickly than if operations were manually carried out (Almagrashi etal., 2023; Alqudah etal., 2023). Technology and systems are associated with risks so auditors need to understand them. As well as evaluating the availability and effectiveness of electronic evidence, they must consider the potential risks associated with such computerized systems (Almaiah etal., 2022; Alqudah etal., 2019; Alrawad etal., 2023). An auditor conducts audits of computerized systems and electronic commerce using various tools, generally known as ‘General Audit Software’. This type of software program is specifically designed in order to assess the effectiveness of remote communication systems, data integrity, and the individuals responsible for managing them (Alzoubi, 2019; Curtis & Payne, 2014; Mujalli & Almgrashi, 2020). The system is restricted to individuals authorized to access it for specific purposes. A significant opportunity exists for the auditing profession to be enhanced through computers. Incorporating computers into audit operations has enabled auditors to offer a wide range of financial and accounting services to financial statement users and resolve financial and accounting challenges they face (Alzeban & Gwilliam, 2014; Jarah et al., 2022; Ta & Doan, 2022). As modern technologies are increasingly being embraced in accounting practices, enhancing the internal auditing profession’s performance is now necessary to remain competitive (Alqudah etal., 2023). Therefore, electronic internal audit has become an integral part of corporate governance given: firstly, the demands and expectations of global digital transformation; and secondly, the automation of numerous corporate activities, particularly following the COVID-19 pandemic’s repercussions (lutfi et al., 2022; Tawfik et al., 2022). The spread of COVID-19 hugely reshaped the practices of internal auditors, making face-to-face audits unfeasible (Bajary et al., 2023). It is subsequently becoming increasingly common for internal auditors to conduct E-audits, for which IT and data analytics are used to conduct procedures to determine whether internal controls are adequate, whether financial data is accurate, and how evidence is acquired electronically (Eulerich et al., 2021). In light of these changes, the acceptance of E-auditing has become more imperative than ever, as it offers an effective solution to the challenges posed by social distancing measures regarding auditing methodologies (M. Al-Okaily et al., 2022; Mujalli & Almgrashi, 2020). As a result of a number of factors, the COVID-19 pandemic presented major obstacles for manual audits in Saudi Arabia (Baatwah & Al-Ansi, 2022). lockdowns and social distancing policies restricted physical access to records and offices, making it challenging for auditors to gather and review documents on paper (M. Al-Okaily et al., 2022; Tawfik et al., 2022). Furthermore, real-time and effective data analysis and reporting were required for pandemic-related financial and operational decisions, which manual audits found difficult to do (Alqudah et al., 2023). In response to these challenges, the implementation of E-audits emerged as a vital breakthrough and led internal auditors to access and analyze digital records remotely, decreasing the need for physical presence and allowing ongoing monitoring of financial and operational data (Almagrashi etal., 2023). This transition enhanced the timeliness and accuracy of audit procedures, addressing the unique demands brought about through the COVID-19 pandemic (M. Al-Okaily et al., 2022; Alqudah et al., 2023). Incorporating electronic internal audit practices is projected to enhance the efficiency of internal auditors, enabling them to undertake more productive tasks within shorter timeframes (Alqudah et al., 2023). Consequently, heightened efficiency empowers internal auditors to expand the scope of their responsibilities and execute them with greater effectiveness. As a consequence of this enhanced efficiency and effectiveness, stakeholders are more inclined to place trust in the outcomes of the electronic internal audit (Eulerich et al., 2021). As the auditing profession becomes more IT-dominated, the widespread shift from manual to electronic systems has become a crucial requirement (Pickard etal., 2020). Several of these methodologies depend heavily on cutting-edge technological processes to perform auditing and risk assessment (lenz et al., 2017). Even though electronic internal audits seem reasonably straight forward, their limited acceptance is evident so potential users need to be more aware of their benefits (M. Al-Okaily et al., 2022; Alqudah et al., 2019). Prevailing business models have undergone significant transformations due to globalization, widespread digitalization, information and knowledge competition, and dissemination (lutfi, 2022). COGENT BUSINESS & MANAGEMENT 3 Furthermore, the current era has witnessed substantial investments in computerization for data processing across various activities, industries, and sectors. Essentially, these technological advances are intertwined with adopting technical methodologies and applications, resulting in many alterations in business processes (lutfi, 2022). In simpler terms, IT and information systems (IS) have presented numerous opportunities and advantages for businesses of all types (lutfi et al., 2022; Saad, 2023). Internal audit departments in public sector organizations, in particular, face ongoing logistical challenges due to their smaller workforce and limited budgets, which are more pronounced than their counterparts in the private sector (Ghobakhloo et al., 2018; Saad, 2023). Public sector agencies must improve their service levels due to government legislation or regulations, monitoring obligations, cost-cutting efforts, procurement challenges, inventory controls, and limited resources. Despite similarities in experience requirements, these circumstances offer a more favorable environment for computer-based systems, as they entail fewer complications than private sector organizations (lutfi et al., 2022). To meet their objectives, public institutions increasingly rely on E-auditing to improve their work and what they produce, collaborating closely with their IT departments. Pursuing market competitiveness, cost reductions, efficient management, enhanced service delivery, improved management functionality, and reduced errors drive this shift to e-accounting and auditing (lutfi et al., 2022; Saad, 2023). Thus, computerized ISs have become integral tools in many industries, contributing to the accomplishment of objectives and improved managerial efficiency (Elshaer & Saad, 2022; Saad, 2023). They are crucial in addressing business challenges and have emerged as indispensable elements in resolving issues organizations encounter (Bokhari, 2005; lutfi, 2020). Enterprises heavily rely on cutting-edge technologies to overcome business-related hurdles (Alshira’h & Abdul-Jabbar, 2020), and it was the work of Saarinen (1996) that provided evidence of the significant role of ISs in the success of work endeavors. Elsewhere, Thong and Yap (1996) concentrated on how ISs at different levels contribute to accomplishing goals and overall better organizational functioning. The significance of E-auditing in internal audit departments cannot be overstated, as it is a fundamental component of ISs. Here the integration, coordination, and control of activities is possible (M. Al-Okaily et al., 2022; Mahzan & lymer, 2014; Mujalli & Almgrashi, 2020; Yang & Guan, 2004). E-auditing is an integral part of management information systems, responsible for the collection, analysis, categorization, addressing, and provision of diverse financial information to relevant beneficiaries, users, and managers, enabling them to make well-informed decisions (Al-Hiyari et al., 2019; Sayana & et al., 2003; Siew et al., 2020). Thus, this system integrates computer-based and IT-related resources to make possible the tracking and reporting of accounting activities and transactions. Over the past several years, Saudi organizations have adopted E-auditing to improve their business operations’ efficiency and capabilities. Saudi Arabia’s government has responded to this growing trend by introducing initiatives and grants to address the limited resources organizations endure (Alharbi, 2022). However, Saudi organizations face the same challenges as their counterparts in other developing nations when it comes to leveraging the full potential of E-auditing, particularly in risk business analytics and decision support scenarios (Alharbi, 2022). These challenges stem from the complex decision-making modules and costs of implementing such systems. Despite these difficulties, E-auditing has generally resulted in the exploitation of real-time information for evaluating and analyzing operational data, leading to good decisions being made and improving the internal audit department’s performance (Bradford et al., 2020). The motivation for this study lies in the paucity of studies concerning E-auditing in the internal audit department (Abdelrahim & Al-Malkawi, 2022; M. Al-Okaily etal., 2022; Alzeban & Gwilliam, 2014; Eulerich et al., 2021; Mujalli & Almgrashi, 2020; Park et al., 2019; Pizzi et al., 2021). Particularly in Saudi Arabia, more studies must be conducted as advised by Mujalli and Almgrashi (2020). For instance, Park et al. (2019) confirmed that studies had only addressed internal auditing. Pizzi et al. (2021) have called for further empirical investigations into the factors influencing the motives behind this kind of study, particularly in Saudi Arabia’s increasingly electronic internal audit profession. This research area remains understudied according to Eulerich et al. (2021) and M. Al-Okaily et al. (2022). For this reason, it is imperative to conduct more research (Abdelrahim & Al-Malkawi, 2022; Mujalli & Almgrashi, 2020). Notably, many analyses (Abdelrahim & Al-Malkawi, 2022; M. Al-Okaily et al., 2022; Alqudah et al., 2019; Alzeban & Gwilliam, 2014; Bradford etal., 2020; Endaya & Hanefah, 2016; Eulerich etal., 2021; Park etal., 2019; Pizzi etal., 2021) have confirmed the scarce number of studies examining internal audit department practices. 4 A. MUJAllI The recent COVID-19 pandemic presented major obstacles for manual audits in Saudi Arabia (Baatwah & Al-Ansi, 2022). Therefore to study the challenges that emerge in implementing of E-auditing in Saudi Arabia, requires not only ensuring the safety of internal auditors but moreover enhancing the timeliness and accuracy of audit procedures and outcomes. Concerning results, there still needs to be more organized evaluation and ongoing debate regarding its effects on internal audit departments’ performance. This study undertakes a comprehensive literature review to examine studies demonstrating a direct relationship between E-auditing, IS, and internal audit departments’ performance. This study builds on prior studies that evaluated internal audit departments’ functioning using the DM ISM, for instance, Fadelelmoula (2018) whose work was based on quality dimensions, E-auditing usage, and user satisfaction. Subsequently, this detailed research paper examines the relationships between certain variables with the expectation of explaining internal audit departments’ performance. While the impact of critical success factors on performance and enhancing it through improved decision-making in organizations has been acknowledged, what remains is the need to evaluate these factors, particularly in the context of adopting E-auditing practices. Based on the argument made above, the following research questions are posited: RQ1. Is there a significant correlation between the construct of quality (information, system, and services) and E-auditing in the public sector of Saudi Arabia? RQ2. Is there any significant correlation between E-auditing usage and users’ satisfaction? RQ3. Does E-auditing usage and users’ satisfaction influence internal audit departments’ performance in Saudi Arabia? The current study contributes to the ISs and E-audit literature in various ways. First, it expands on the notion of validating the IS success model (D&M model) in public sector organizations in a country like Saudi Arabia. Notably, earlier and more recent research frequently ignored investigating the benefit to internal audit departments’ performance and how it is measured (M. Al-Okaily etal., 2022; Alqudah etal., 2023; Eid & Abbas, 2017; Janvrin et al., 2009; lutfi, 2021; Mujalli & Almgrashi, 2020; Pedrosa et al., 2020; Ta & Doan, 2022). This research therefore considers these factors and it will enrich the theoretical comprehension of the relationships that emerge in the E-auditing context. Second, this study examines the E-auditing user’s satisfaction which is essential in various public sector agencies. Prior available knowledge is evaluated in the review of the literature for formulating the hypotheses of the present research. Next, to conclude this study’s findings, rigorous methodology processes were devised. Findings were obtained utilizing a sophisticated statistical methodology, which is discussed in the analysis section. 2. Background 2.1. Internal audit function’s evolution A study by PwC (2018) emphasizes that the Internal Audit Function (IAF) must adapt and incorporate new technologies and digital knowledge to address digital challenges and risks effectively. As the business landscape has evolved over the past few decades, the IAF has undergone significant changes. As a result of the IAF’s expansion into organizational controls in the 1990s (Cooper et al., 1994; Gupta & Ray, 1992), it expanded its purview beyond finance and accounting. The role of internal auditors also changed during this period, as they began to serve as consultants and engage in increasingly frequent consulting for management (Krogstad et al., 1999). IAF functions and responsibilities were transformed in the early 2000s by regulatory measures in response to corporate scandals in the United States (Betti & Sarens, 2021; Jones et al., 2017). The IAF shifted from a control-oriented approach to a risk-oriented process due to the notion of risk-taking that took center stage in corporate governance (Spira & Page, 2003). The IAF subsequently shifted its concentration from control-oriented activities to assurance activities, emphasizing internal controls and reducing its involvement in management’s interior consulting projects (Betti & Sarens, 2021). Following the global financial turmoil of the late 2000s, the IAF was questioned about its ability to protect society against economic crises (Betti & Sarens, 2021). Internal audit has thus become more visible (Fazli Aghghaleh COGENT BUSINESS & MANAGEMENT 5 etal., 2014) instead of being primarily hidden behind the scenes. A proactive role has been taken by the IAF in promoting enterprise risk management in organizations (Betti & Sarens, 2021). A notable increase in the IAF involvement in consulting activities occurred during the 2010s, concentrating on improving efficiency and business processes (Soh & Martinov-Bennie, 2011; Stewart & Subramaniam, 2010). As a result of recent scholarly research (Soh & Martinov-Bennie, 2015), assurance activities remain fundamental to internal audit engagements, but consulting activities are increasingly on the rise. The internal auditor perceives these consulting activities as adding value to the organization (Stewart & Subramaniam, 2010) and so the auditor becomes a more strategic member (Betti & Sarens, 2021). IAF consultants and assurance specialists encounter a variety of challenges when executing both consulting and assurance tasks (lenz & Hahn, 2015; Soh & Martinov-Bennie, 2011) including role ambiguity, as well as the possibility of independence and objectivity being undermined. According to Jones et al. (2017) and Sarens et al. (2012), the evolving organizational business milieu has affected the trajectory of internal audit development duties. IAF consultants tend to prioritize assurance activities following global financial scandals or economic crises (Stewart & Subramaniam, 2010), which correlates with the evolution of the economic and regulatory landscape. This makes it essential to analyze the influence of E-auditing on the IAF in light of these factors. Thus, as the IAF becomes increasingly prominent, it is worthwhile examining how the E-auditing and changing environment may affect it since the work milieu and strategic of the organizations are key inputs to the planning procedure of the IAF (IIA, 2017). 2.2. Quality of electronic internal audit The perception of accounting audits has changed greatly given that auditing now serves as a control mechanism for many kinds of businesses and various domains such as finance, economics, law, and even the wider society (Alqudah et al., 2023; Alzoubi, 2019). Auditing is found in all types of entities, as it plays a crucial role in safeguarding and preserving an organization’s financial resources and aiding in decision-making (Sarhan et al., 2019; Almagrashi et al., 2023; lenz & Hahn, 2015). Moreover, the audit profession is one that requires essential competencies and expertise to oversee the internal control systems of corporate entities. This oversight ensures the dissemination of reliable and precise information to both internal management and external stakeholders suitably and promptly, facilitating informed and logical decisions being made. Hence, the audit procedure should bolster service-oriented enterprises’ operations by verifying their activities’ efficacy and efficiency, thereby convincing shareholders that proper managerial practices are taking place (Alzeban & Gwilliam, 2014). Internal auditing comprises a series of procedures designed for gathering, analyzing, and assessing data (audit documentation) to determine whether or not applicable standards are being followed. According to Janse van Rensburg and Coetzee (2016), the essential components of an internal audit are the quantity and quality of the data gathered to support an opinion or proposal. While E-auditing was characterized as an aggregation and valuation procedure to assess if computers contribute to preserving an economic unit’s assets, it also validates the integrity of its data, fulfills its objectives successfully, and uses its resources efficiently. The internal auditor can deploy IT which assists in him or her doing their job more strategically (Alqudah et al., 2023). 3.Theoretical literature review Extant literature has consistently demonstrated E-auditing’s successful outcomes, but this is contingent on crucial factors (A. Al-Okaily et al., 2021; Ghobakhloo & Tang, 2015; Hidayat Ur Rehman et al., 2023), and hence this study’s aim is to assess E-auditing by applying DM ISM the public sector in Saudi Arabia. Therefore, DM ISM (2003) is employed in the current study and it was chosen due to its ability to assess complex ISs and analyze the procedure for obtaining information involved that will be disseminated to specific parties. Accounted for here are the causal factors that may influence end-users. Previous research papers examining IS/IT performance using the DM ISM (1992) have identified six factors—namely, system quality (SYSQ), information quality (IQ), system use, user satisfaction, and personal and business effects— as indicators of different categories of IS success (Delone & Mclean, 1992). In an updated version of the 6 A. MUJAllI model, Delone and Mclean incorporated the concept of service quality (SRVQ) and replaced the impacts on individuals and organizations with net benefits. With this in mind, users’ perceptions of SYSQ and their experiences affect their attitudes and subsequent behaviors, according to the new model. Moreover, the model illustrates the relationships between IQ, SYSQ, and SRVQ with user intentions and satisfaction, which in turn influence the perception of net benefits for the user (Delone & Mclean, 1992, 2003). In addition to evaluating the effectiveness of IS, the model can be applied across various analytical levels depending on the tasks performed, making it a valuable framework for evaluating IS success. IS and SRVQ play a crucial role in the success of the overall system. When evaluating a successful model, it is essential to consider factors such as system usage, user satisfaction, and net benefit. To evaluate the application of the updated model in various contexts, including the adoption and utilization of E-auditing, the updated model is selected as the theory’s foundation. This research paper introduces novel factors that contribute to the perception of user satisfaction, distinct from the technical considerations of the system, such as SRVQ and IQ. As acknowledged in previous studies, the intention is to incorporate organizational aspects that play a role in the success of ISs usage (Cullen & Taylor, 2009; Urbach & & Frederik, 2010). The primary objective of an IS is to establish connections among various businesses operating within a single supply chain (Cullen & Taylor, 2009; Purwati et al., 2021). This objective goes beyond the technical aspects of the system and encompasses dimensions that demonstrate the interaction and collaboration among IS users. Specifically, this study expands the existing IS framework by assessing the net benefits of E-auditing usage. This aspect has not been previously addressed in the literature on DM ISM. Despite the widespread use of IS success models for evaluating IS performance, applying such models to assess E-auditing at the organizational level has been largely overlooked (Ifinedo et al., 2010). Furthermore, there is a need to explore the relationship between IS success and workplace performance, considering the latter as the exogenous variable. Previous research conducted by Chou and Hong (2013), Kharuddin et al. (2015) and Xie et al. (2014) has extensively explored the impact of IT/IS technologies on business and work performance, employing the DM ISM theory as their framework. These studies have consistently demonstrated the robustness of this particular theory in explaining the links between innovation and enhanced organizational performance. This study aims to take this knowledge and examine how three exogenous factors, namely SRVQ, IQ, and SYSQ, affect E-auditing adoption, user satisfaction, and business performance. Both user satisfaction and business performance are explicitly studied in this paper with reference to E-auditing systems. The proposed theoretical research framework is presented in Figure 1. 4. Empirical literature review and hypotheses development 4.1. Information quality (IQ) literature on IS is replete with studies focusing on IQ, which is considered a crucial factor in influencing businesses’ implementation of IT. Information quality refers to the system’s ability to provide users with accurate, timely and complete information that is relevant to those who need it. IT quality assurance aims to assess the quality of output information generated by IT (Delone & Mclean, 1992, 2003), reducing transactional errors and producing accurate and valuable information. There have been inconsistent Informaon Quality Service Quality System Quality Electronic Auding User Sasfacon Internal audit department performance H1 H2 H3 H4 H5 H6 Figure 1. Research Framework. COGENT BUSINESS & MANAGEMENT 7 findings in previous studies examining the relationship between intelligence and IT adoption, preventing a definitive conclusion being drawn (li & Wang, 2021). Bradford et al. (2020) found that IQ significantly impacted E-auditing, whereas other research found that IQ had no outstanding bearing on technology (Daoud & Triki, 2013; Jaoua et al., 2022). Al-Hiyari etal. (2013) argued that various dimensions of IQ also had little effect on IT adoption. Here the following hypothesis is put forward for testing: H1. IQ has a significant impact on E-auditing usage. 4.2. System quality (SYSQ) SYSQ is a significant construct within the DM ISM model. It refers to the system’s technical efficiency, encompassing user-friendliness, response time, reliability, flexibility, and safety (Delone & Mclean, 1992, 2003). High-quality E-auditing systems can evaluate users’ needs based on their perceptions of the system’s ease of use. System quality is regarded as a crucial determinant of E-audit IS adoption by organizations, as indicated by Delone and Mclean (2003). They argued that effective utilization and well-designed IS can enhance efficiency, even without direct theoretical support. Numerous studies have investigated this relationship and have reported mixed results. The current study investigates the influence of SYSQ as a determinant of the DM ISM on using E-auditing within internal audit departments in order to enhance decision-making processes and overall performance. Building on prior studies, substantial evidence indicates a significant association between system qualities and IS usage (A. Al-Okaily et al., 2021; Almaiah et al., 2022; lutfi et al., 2022; Saad, 2023). In particular, lutfi etal. (2022), conducted a study on post-IS usage and observed that system quality exerts an extraordinary impact on IS utilization. This observation aligns with the findings of Xu et al. (2013), who explored the effects of system quality on IS adoption using a 3Q model, i.e. the integrated technology model proposed by Nelson etal. (2005). Their research revealed a meaningful influence of SYSQ on IT use. Furthermore, Negash et al. (2003) discovered affirmative evidence for the utilization of SYSQ in web-based customer support systems and their significance in organizational contexts. Despite the valuable insights gained from these studies, much more examination of constructs in diverse contexts and countries needs to be done to prove the generalizability of the findings. Therefore, the following hypothesis was put forward for testing: H2. SYSQ has a significant impact on E-auditing usage. 4.3. Service quality (SRVQ) This study’s third variable under investigation is the SRVQ of the DM ISM. SRVQ is composed of two indicators, namely assurance and empathy. The IS provides knowledge and information free from risks and hazards (A. Al-Okaily etal., 2021; Alrawad etal., 2023; lutfi etal., 2022). Moreover, the system should be user-friendly so that users’ needs are communicated effectively. SRVQ is a measure that assesses the quality of services offered by the IS, and marketing entities employ it to evaluate service quality (Dehghanpouri etal., 2020). It is considered a significant determinant of IS effectiveness because it assists users through the IS department. System reliability, support empathy, and responsiveness are commonly employed to gauge SRVQ (Alsmadi et al., 2020). Over the years, the analysis of IT services has become increasingly important, particularly in terms of service quality, which plays a crucial role in the competitiveness of ISs. Arshah etal. (2012) emphasized that the effectiveness of SRVQ, particularly in the context of E-auditing, leads to and enhances the integration of systems across various departments. This lets the internal audit department do its job properly and this, in turn, means that the internal audit department and its parent organization are functioning well. Chang etal. (2012) identified a positive correlation between SRVQ and the utilization of IS. However, some studies, such as those conducted by lutfi etal. (2022) and Petter etal. (2008), did not find a significant relationship between them. Therefore, mixed findings persist regarding this association. Consequently, the dimensions of service quality proposed by the DM ISM may carry varying weights based on the analysis and contextual findings. This present work suggests the following hypothesis for testing: H3. Service quality has a significant impact on E-auditing usage. 14 A. MUJAllI being greater than 0 for both PlS-SEM and linear regression model (lM) benchmarks. A cross-validated predictive ability test (CVPAT) was conducted by comparing the RMSE and MAE performance measures. Results revealed that all PlS values were lower than those of lM for both RMSE and MAE, strongly suggesting the high predictive relevance of the measurement model (Shmueli et al., 2019). A comparison of the Q2 values between PlS and lM models was executed, as shown in Table 6. It was observed that the Q2 value for PlS was higher than that of lM, and all Q2 values remained positive even after the comparison. Meanwhile the overall Q2 values for the endogenous variables EA (0.435), USAT (0.197), and IADP (0.274) were positive. Based on these comparisons, it can be confidently concluded that the PlS-Predict for the study model met the required criteria to a high degree. Consequently, the predictive relevance and accuracy of the measurement model can be confidently established, aligning with the findings of Shmueli et al. (2019). 6.3. Structural model assessment The structural model assessment involved examining the relationships between constructs based on the existing literature (Hair etal., 2019). In this study’s model only direct effects were conceptualized. To test those direct effect hypotheses, the study utilized 5000 subsamples of bias-corrected bootstrapping with 95% confidence intervals. For more detailed information please see Table 7 and Figure 6. 6.3.1. Hypotheses testing Regarding hypotheses testing, H1 was supported since IQ had a positive and significant influence on EA (β = .590, t = 11.091, p < .001), with a large effect size (F2 = .472). Similarly, H2 was also supported as Figure 5. Distribution of prediction errors – iaDP. Table 8. PLs predict assessment. indicator PLs LM PLs–LM RMse Mae Q² RMse Mae Q² RMse Mae Q2 ea1 0.803 0.618 0.230 0.822 0.627 0.194 −0.019 −0.009 0.036 ea2 0.785 0.643 0.316 0.807 0.664 0.277 −0.022 −0.021 0.039 ea3 0.771 0.615 0.420 0.783 0.628 0.402 −0.012 −0.013 0.018 usat1 0.937 0.739 0.077 0.953 0.742 0.045 −0.016 −0.003 0.032 usat2 0.859 0.666 0.203 0.880 0.679 0.164 −0.021 −0.013 0.039 usat3 0.911 0.705 0.191 0.932 0.716 0.154 −0.021 −0.011 0.037 iaDP1 0.933 0.738 0.247 0.947 0.729 0.225 −0.014 0.009 0.022 iaDP2 0.967 0.771 0.146 0.979 0.772 0.124 −0.012 −0.001 0.022 iaDP3 0.960 0.750 0.137 0.976 0.758 0.108 −0.016 −0.008 0.029 iaDP4 0.888 0.730 0.150 0.892 0.736 0.141 −0.004 −0.006 0.009 ea – – 0.435 – – – – – – usat – – 0.197 – – – – – – iaDP – – 0.274 – – – – – – COGENT BUSINESS & MANAGEMENT 15 SYSQ had a positive and significant influence on EA (β = .178, t = 2.347, p = .019), with a small effect size (F2 = .048). However, as displayed in Table 7, H3, which recommended a positive influence of SRVQ on EA (β = .017, t = .286, p = .775), was not supported because the relationship was not significant with literally no effect at all (F2 = .000). Meanwhile, EA had a positive and significant influence on USAT (β = .520, t = 10.274, p < .001), with a large effect size (F2 = .370), thereby providing support to H4. Additionally, EA moreover had a positive and significant influence on IADP (β = .504, t = 8.365, p < .001), with a moderate effect size (F2 = .329), thus supporting H5. Finally, as displayed in Table 9, H6, which proposed a positive influence of USAT on IADP (β = .241, t = 3.637, p < .001), was supported as well with a small effect size (F2 = .076). 6.3.2. Coefficient of determination The coefficient of determination (R2) is a measure of the predictive power of the model, indicating the amount of variance explained by the predictors in the outcome variables. Cohen (1988) classified R2 values as small (R2 = 0.20), medium (R2 = 0.50), and large (R2 = 0.80). In this study, the variables IQ, SYSQ and SRVQ collectively explained 45.7% of the variance (R2 = .457) in EA, which hinted at a medium effect size. Similarly, the variable EA accounted for 27% of the variance (R2 = .270) in USAT, which corresponds to a small effect size. As well, the variables EA and USAT jointly explained 43.8% of the variance (R2 = .438) in IADP, which was a moderate effect size. Consequently, based on the R2 values, the model demonstrated moderate predictive power for EA and IADP, and small predictive power for USAT (see Table 10). 6.3.3. Effect size As indicated by F2, information is provided about the contribution of each predictor to the variance explained in the outcome variables. Cohen (1988) categorized F2 values as weak (F2 = .02), moderate (F2 = .15), and large (F2 = .35). Judging by what is shown in Table 11, it can be observed that all types of effect sizes in this study were available. Suggested here is that the individual predictors had a mixed impact on the variance explained in the outcome variables. Figure 6. structural model. Table 9. Hypotheses testing results. Path estimate t p status iQ → ea 0.590 11.091 0.000 H1: supported sYsQ → ea 0.178 2.347 0.019 H2: supported sRVQ → ea 0.017 0.286 0.775 H3: not supported ea → usat 0.520 10.274 0.000 H4: supported ea → iaDP 0.504 8.365 0.000 H5: supported usat → iaDP 0.241 3.637 0.000 H6: supported 16 A. MUJAllI 6.3.4. Predictive relevance of the structural model The predictive relevance of the structural model was assessed using Q2, which serves as a measure of its predictive quality. A positive value of Q2 (> 0) indicates acceptable or good quality and predictive relevance of the structural model. Chin (1998) categorized Q2 values as poor (0.02), average (0.15), and strong (0.35), as displayed in Table 12. The outcome variables of this had above average predictive relevance. 6.3.5. Path collinearity Also known as Variance Inflation Factor (VIF) or Common Method Bias. In this study, VIF values were examined to ensure they remained below 3.3. Elevated VIF values may indicate pathological collinearity and common method bias (Kock, 2015). As indicated in Table 13, the VIF values observed fell within an acceptable range, and so the study model was free of pathological contamination and common method bias. This reflects the quality of both the measurement and structural models (Kock, 2015). 6.3.6. Robustness assessment of the structural model To assess the robustness of the PlS-SEM model, non-linearity was taken into account by following Hair et al. (2019) and Sarstedt et al. (2019). 6.3.6.1. Non-linear effects (quadratic effects). One aspect of robustness is examining non-linear effects, particularly the mirage effects, where a relationship may appear to be linear but is actually non-linear. To ensure linearity and rule out mirage influences, the current study conducted an examination of the quadratic effects, which involved creating interaction terms with the predictor variables, as demonstrated in Table 12 and Figure 6. The analysis utilized bias-corrected bootstrapping with 5000 samples (Shmueli et al., 2019) to assess the importance of these quadratic/non-linear effects. Results indicated that none of the quadratic effects were significant, which was further supported by the confidence interval (CI) Table 10. R-squared index. outcome variable R square R square adjusted ea 0.457 0.449 usat 0.270 0.267 iaDP 0.438 0.433 Table 11. effect sizes of the latent variables. Predictor/outcome ea iaDP usat ea 0.329 0.370 iQ 0.472 sRVQ 0.000 sYsQ 0.048 usat 0.076 Table 12. Predictive relevance. outcome variable Q square ea 0.331 usat 0.192 iaDP 0.273 Table 13. Collinearity diagnostics. Predictor/outcome ea iaDP usat ea 1.370 1.000 iQ 1.361 sRVQ 1.278 sYsQ 1.244 usat 1.370 COGENT BUSINESS & MANAGEMENT 17 values. Additionally, F2 values were examined and found to be less than the lowest effect size of 0.02 as defined by Cohen (1988). Since all F2 values fell within an acceptable range, it can be confidently concluded that all relationships in our model were linear and did not exhibit any quadratic effects. Thus, the studied model can be considered robust in terms of linearity (see Table 14 and Figure 7). 6.3.7. Importance-performance map analysis (IPMA) IPMA is a crucial evaluation technique in PlS-SEM, one that provides valuable insights from the path model. While path estimates indicate the importance of variables, IPMA focuses on assessing the performance of those variables and their indicators. By comparing the total effect (importance) and the average value of predictor variable scores (performance), the IPMA generates a graph known as the importance-performance map. This map identifies areas of high priority or those that require management attention, which are typically characterized by variables with high importance but poor performance. In this study, the IPMA was conducted for all three outcome variables. Figure 8 illustrates that all direct constructs linked to EA (i.e. IQ, SYSQ and SRVQ) reflected moderate performance in driving the EA. IQ had the highest effect (importance), SYSQ had moderate importance while SRVQ had the lowest importance which was due to its non-significant impact in the hypotheses testing phase. As displayed in Figure 9, EA had a high importance but moderate performance driving the USAT. Similarly, as depicted in Figure 10, EA had high importance and moderate performance, while USAT exhibited moderate importance and performance. 7. Empirical results and discussion This research study contributes to the existing literature on assessing the quality constructs within the DM model and their significant influence on utilizing E-auditing excluding service quality. Previous research findings regarding the substantial influence of IQ and SYSQ on usage and user satisfaction (Jaafreh, 2017; Yakubu & Dasuki, 2018) were supported in this study. However, the significant effect of SRVQ on E-auditing usage was not confirmed, thus rejecting the hypothesis. These findings align with Table 14. assessment of non-linear/quadratic effects. non-linear relationship Coefficient t p F2Ci iQ x iQ → ea −0.013 0.271 0.786 0.000 −0.119, 0.077 sRVQ x sRVQ → ea 0.012 0.209 0.835 0.000 −0.097, 0.124 sYsQ x sYsQ → ea 0.044 1.106 0.269 0.009 −0.039, 0.130 ea x ea → usat −0.044 1.174 0.241 0.004 −0.116, 0.034 ea x ea → iaDP 0.031 0.771 0.441 0.003 −0.051, 0.111 usat x usat → iaDP −0.022 0.515 0.607 0.001 −0.109, 0.063 Figure 7. structural model. 18 A. MUJAllI certain previous studies, for instance, Ghobakhloo and Tang (2015) and Marble (2003), but differ from the DM model’s contention that service quality is a significant dimension for evaluating the system’s utilization and efficiency. As a result of communication issues, unfulfilled promises, and delays in technical support, several respondents expressed dissatisfaction with the offered E-auditing services. This outcome may also be explained by the study being conducted in a developing nation, since employees in these organizations are often under-trained in technical ISs, hindering their effective and comprehensive use of system tools and features. Based on this finding, additional technical training sessions are needed that go beyond basic computer skills. Figure 8. iPMa map for ea. Figure 9. iMPa map for usat. Figure 10. iMPa map for iaDP. COGENT BUSINESS & MANAGEMENT 19 In contrast to what the proposed hypothesis suggested, the findings reported in this work rejected the influence of SRVQ on the adoption of E-auditing. This finding deviates from the predictions made by DMIS, which posits that higher service quality would enhance workers’ inclination to use E-auditing. Nevertheless, it is worth noting that this prediction has garnered substantial support from prior pioneering studies. Despite the disparity with the previous prediction, the study’s findings are consistent with other work that has reported the non-significance of service quality in facilitating innovation adoption (Ghobakhloo & Tang, 2015; lutfi et al., 2022). One plausible explanation for this discrepancy is that, as revealed by our study, businesses were compelled to adopt E-auditing primarily due to the pressures exerted by the COVID-19 pandemic. Consequently, the adoption decision was driven more by the necessity to cope with uncertainty and lockdown situations rather than carefully considering the potential benefits. In essence, auditing embraced electronic systems to enhance their reputation in their industry, maintain workflow continuity, or avoid falling behind in the competitive landscape, irrespective of the quality of services offered by E-auditing systems. Moving to the other findings of this study, they confirm the positive correlation between using E-auditing systems and user satisfaction. There is a relationship between IQ, SYSQ, E-auditing usage, and the ultimate improvement in user satisfaction. Among these factors, SYSQ was the strongest predictor of E-auditing usage. This can be attributed to variations in the significance of different constructs within the IS success model, which depend on organizational attributes (Heo & Han, 2003). It is worth noting that organizations with centralized computing systems place more importance on SYSQ than information quality (Petter et al., 2008). These findings align with previous studies (Hsu et al., 2015; lutfi et al., 2022; Saad, 2023), which emphasize the flexibility of electronic systems and their system reliability features. Such factors motivate users to engage with E-auditing systems and actively participate, ultimately leading to higher levels of user satisfaction (USAT). In line with prior research (M. Al-Okaily et al., 2022; Bradford et al., 2020), it has been established that electronic systems can enhance work performance. This finding underscores the significant role of using E-auditing systems leading to satisfaction in bolstering decision-making capabilities and outcomes and improving the quality of information. This is supported by the assumption that the department responsible for E-auditing effectively satisfies users’ needs (Pedrosa etal., 2020). Empirical evidence reported by Ouiddad etal. (2018) strongly suggests that adopting IS contributes to enhanced ways of working. This study conducted an empirical investigation of the factors that enhance internal audit departments’ performance. In order to effectively and meaningfully deploy E-auditing in the workplace, organizations need to employ a sophisticated process that encompasses contextual explanation. This necessitates the utilization and combination of potential data sources, thereby requiring collaboration among stakeholders and domain experts in E-auditing systems to comprehend this kind of auditing and its implications. It is also necessary to examine the quality of E-auditing sources and resources in greater depth. The findings of this study demonstrated the utility of the theoretical framework for assessing the ability of E-auditing to enhance work performance in Saudi public agencies’ internal audit departments, suggesting further research is necessary in this area. Through the efficient application of the system, E-auditing can improve the quality of decision-making, even in the face of complex problems, through the association between constructs based on DM ISM. Consequently, executing E-auditing does improve work performance and competitiveness. This study provides valuable insights into the factors contributing to better work performance through E- auditing. Internal audit departments can effectively monitor various issues and transactions with the help of E-auditing, which enables them to exercise managerial control. As a result, they can make informed, accurate, and evidence-based decisions. A new dimension to the literature on technology and innovation is the addition of decision-making quality variables, as proposed by Delone and Mclean (2003). The present study can be conducted in other contexts and countries with similar economic and social circumstances. Given the small sample size, however, caution should be exercised when applying these findings to other developing nations. The internal audit department’s information processing and sourcing play a vital role in an uncertain, information-requiring environment. In this regard, using E-auditing can extend such abilities, making the internal audit department adept at gathering, analyzing, and relaying information and ensuring that the best performance is produced. 20 A. MUJAllI 8. Summary and conclusions The ability of E-auditing to enhance internal audit departments’ performance makes it valuable. Despite its significance, the topic has received little research attention and is viewed primarily as a decision-making tool. Several factors and their interconnections can also influence performance outcomes. Thus, the main objective of this study was to empirically examine a proposed model of E-auditing’s IQ, SYSQ, and SRVQ, which ultimately impact system utilization and USAT. 213 people who work in the internal audit departments of Saudi public sector organizations and have had experience in E-auditing technologies comprised the sample of this study. 8.1. Theoretical contribution From a theoretical standpoint, this study makes significant contributions to innovations and E-auditing literature. Using the internal audit departments in Saudi Arabian public sector organizations as the sample, it provides a deeper understanding of E-auditing adoption, use, and impact on workplace practices. This is one of the first studies to empirically and theoretically examine the factors influencing E-auditing usage and its subsequent impact on work performance. While the existing literature has extensively covered various technological advances, the specific context of E-auditing has received limited attention. As a result, this research enriches the current knowledge base by presenting a comprehensive conceptual model rooted in robust theories such as the DM ISSM to elucidate how various quality factors influence E-auditing adoption and user satisfaction, ultimately determining its impact and benefits. Consequently, the enhanced DM ISSM model exhibits improved predictive and explanatory capabilities, offering valuable insights to academic researchers and field practitioners. 8.2. Practical contribution The findings of this research paper have significant practical implications for government agencies, decision-makers, E-auditing vendors or consultants, and organizations themselves. In terms of the benefits of E-auditing usage, this study has established a special connection between adopting E-auditing and work performance. This indicates that businesses that effectively utilize E-auditing would experience favorable outcomes across various operational aspects, enhancing their competitiveness, productivity, and the generation of accurate information for timely decision-making. Consequently, this research serves to reinforce earlier studies by providing support for this association. Hence, decision-makers must recognize the crucial role of E-auditing usage in facilitating the growth and sustainability of their work. Concerning the COVID-19 pandemic as it was experienced in the Saudi Arabian public sector, pressure to utilize technology in all tasks such as E-auditing has risen, especially for duties that demand stability, consistency and steady performance. The cooperation of pertinent organizations to promote its benefits throughout disruptive events like the recent pandemic makes it possible to expand the use of E-auditing. What sets this study apart is its focus on the operational and transactional capabilities of E-auditing, which contribute to improving work performance. The study’s findings in general align with the assumptions of the fundamental model of DM ISSM (2003) and its perceptions and expansions about the factors affecting work performance. 8.3. Limitations and avenues for future research Notwithstanding this paper’s contribution, it does have some limitations so it is essential to acknowledge them. One limitation is the small size of the sample. In order to enhance the robustness of the findings, future studies could increase the sample size and include more diverse groups or types of participants. Another limitation is the specific context in which the study was conducted, concentrating on Saudi Arabian public sector organizations. Consequently, the generalizability of our results to other contexts and countries may be limited. To address this limitation, future research could incorporate samples from other developing countries, such as those in Africa and Asia. Additionally, the cross-sectional study design used in our research restricts the assessment of responses over different periods of time. Certain constructs, such as COGENT BUSINESS & MANAGEMENT 21 usage, require an extended timeframe for accurate measurement. Prior studies in the field of decision-making have acknowledged this limitation. Therefore, future research could employ comparative studies or investigate the developmental trajectory of E-auditing usage from pre-adoption to post-adoption stages. Moreover, our study includes new factors in the model, specifically the representation of work performance as a net benefit derived from E-auditing usage. Subsequent research could explore the net benefits of the system by considering additional factors such as E-auditing’s effectiveness or its impact on decision-making processes. The findings emphasize the significance of E-auditing adoption in maintaining a competitive advantage. In order to enhance the external validity of these findings, future research endeavors should aim to replicate this study. It is worth considering the possible influence of other variables such as training, user experience, E-auditing maturity, and quality of internal controls, on the strategic benefits and overall workplace performance associated with E-auditing. Analyzing these factors could provide valuable insights for further understanding this phenomenon. To sum up, conducting longitudinal studies on E-auditing would be beneficial for generating conclusive evidence. Furthermore, the data for this study was gathered in the form of answers to a survey that was solely quantitative in design. While this method can provide valuable numerical data, it is important to recognize the context in which data was collected and the nature of the research objectives. In some cases, using qualitative approaches in tandem with quantitative ones can offer a more comprehensive understanding of the topic. While this study determines the influence of information quality, system quality, service quality, system usage, and user satisfaction on the performance of internal audit departments aimed the Covid-19 in Saudi Arabia, qualitative methods can assist in explaining the ‘why’ and ‘how’ factors behind the numbers, based on people’s perceptions and experiences, insights, and other themes that might not be proven via quantitative data alone. Combining both approaches can lead to a more well-rounded and thorough analysis. With this in mind, future research should collect other forms (i.e. qualitative) of evidence regarding participants’ perspectives, thoughts, beliefs, etc., about those factors that greatly shape their E-auditing usage. lastly, the present study’s limitations stem from the researcher’s assumption that participants will be able to accurately and correctly report various levels of E-auditing usage post-COVID-19 at the level of an institution because it was impossible to obtain data on actual e-auditing usage. Thus, the author precisely concentrated on the envisioning of E-auditing in Saudi Arabian’s public sector setting due to its unique milieu post-COVID-19. For this reason, it may not be possible to generalize findings to other contexts. Thus, future studies could investigate E-auditing usage at a more precise level. For example, which particular E-auditing formats are deployed by audit firms of various sizes, including the Big 4, regional, and international businesses? Informed consent A survey statement was provided on the questionnaire to assure participants’ confidentiality about their contributions towards this paper. Disclosure statement No potential conflict of interest was reported by the author(s). About the author Abdulwahab Mujalli is currently working as an Assistant Professor of Internal Auditing & Accounting in the Department of Accounting at the College of Business, Jazan University, Saudi Arabia. His primary research areas encompass topics related to internal auditing, corporate governance, International Financial Reporting Standards (IFRS), Accounting Information Systems, and Accounting Education. Data availability statement The datasets used during the current study are available from the corresponding author on reasonable request. 22 A. MUJAllI References Abdelrahim, A., & Al-Malkawi, H.-A N. (2022). The influential factors of internal audit effectiveness: A conceptual model. 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