Effect of risk of using computerized AIS on external auditor's work quality in Yemen

Abstract

This study aimed to identify the effect of the risks of using computerized AIS in facilities subject to auditing on external auditor's work quality. The study was applied to Yemeni external auditors, with a targeted sample size of 120 people who were randomly selected. Data were collected through questionnaires. The collected data were processed using SPSS version 23. The results of this study revealed a statistically significant effect of risk associated with the use of computerized AIS (human risks, environmental risks, and viruses’ risks) on external auditor's work quality. However, human risks are the most risk to the external auditor in the audited facilities. From a practical standpoint, AIS and IT auditors, and facilities subject to auditing all stand to gain from the results of this study.