The Influence of Mobile Information Technologies in Enhancing the Electronic Audit

Abstract

The use of mobile information technology (Mobile IT) has become a necessary requirement in our time because of the overlap of these technologies in all social, economic and political life facilities.

This paper aims to clarify the impact of Mobile IT on the business environment through the discussion and analysis of the most important challenges facing the electronic audit (e-Audit) when adopting these techniques and what are the most important solutions for it. The researcher used the descriptive approach by distributing 253 questionnaires on sample of academic and professional auditors in Mosul - Iraq, and analyzing the collected data by statistical tools using SPSS.

The researcher concluded that most of the responds agreed that the applying of Mobile IT can influence positively on the e-audit practices, and he recommended to enhance the ICT infrastructure, reduce the digital divide, enact laws to protect electronic data, and organize educational seminars on the importance of using Mobile IT, and its positive impact on business transactions and the environment.

Keywords: e-Audit, Mobile IT, ICT, Cloud Computing, Digital Divide

JEL Classification: M42