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Keywords: Internal auditors
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Journal Articles
Lexis Alexander Tetteh, Samuel Nana Yaw Simpson, Eric Padi Nyabey, Thompson Aneyire Kubaje, Rester Togormey, Francis Tagoe
VINE Journal of Information and Knowledge Management Systems (2026) 56 (1): 19–41.
Published: 21 April 2025
... to obtain data from 38 internal auditors from 38 organisations. Findings The results reveal that technology factors (relative advantage, complexity, compatibility) and organisational factors (firm size, technology competence, management support) influence the behavioural intention of internal audit...
