Abstract:

The rapid evolution of digital technologies (artificial intelligence, big data, computer-assisted audit tools) is profoundly transforming information systems (IS) audit practices and renewing the question of their quality, understood as the audit’s ability to ensure data reliability, infrastructure security, and the relevance of the recommendations it produces for organizational governance (DeLone & McLean, 2003; Mujalli, 2024). While several recent studies have used the DeLone and McLean IS success model to explain the adoption of electronic auditing (Mujalli, 2024) or the digital transformation of external audit (Manita et al., 2020; Mahouat et al., 2024), few of them explicitly link the technological determinants of this quality to the organizational resources and mechanisms that make them effective. This research proposes a conceptual model adapted from the DeLone and McLean model, articulated with agency theory (Jensen & Meckling, 1976) and the resource-based view (Barney, 1991), in order to jointly explain the technological factors (system quality, information quality, service quality, AI-assisted audit tools) and organizational factors (governance, auditor competencies) underlying the quality of IS audit.