L'impact de l'utilisation des technologies de l'information sur la performance : résultats d'une enquête menée auprès des professionnels de la comptabilité



As all professionals working in the current economic context, the accountants try to maintain the quality of audit services while improving their performance. This paper shows the result of a survey conducted to obtain the perceptions of 167 auditors of the public sector in Canada. The results show that the automation of the audit work improves the success of audit engagement but this impact is affected by the application portfolio, the way IT are used considering the nature of the task to be accomplished and the level of complexity of the audit.


Information Technology;Performance;Auditing;Accountants;End user computing

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DOI: http://dx.doi.org/10.9876/sim.v1i3.15