The purpose of this study is to explore whether various organizational, internal audit function and audit committee factors are associated with internal audit investment in audit technology.,The responses from 213 public and private company chief audit executives (CAEs) from seven Anglo-culture countries are analyzed from the Common Body of Knowledge (CBOK) 2015 Global Internal Auditor Practitioner Survey on specific questions addressing internal audit use of audit technology.,The results indicate that several of the studied factors are associated with investment in internal auditing technology, and taken together, suggest that CAE power may be the key driver in the technology investment decision. Furthermore, the data show that internal audit functions are not fully embracing the use of information technology (IT) tools and techniques, with average usage of ten of the eleven tools and techniques examined below moderate levels.,The results have implications for CAEs, boards and management when making resource allocation decisions. For example, the findings can be used in benchmarking an appropriate investment in internal audit technology, as well as identifying specific internal audit technology areas where further investment may be warranted. Additionally, insights provided by this study can facilitate a discussion about the value internal audit can add by increasing its investment in audit technology.,This study contributes to prior literature on internal auditing by filling a gap related to internal audit investment in audit technology, examining countries that are similar in culture rather than limiting the study to one country, and using several factors that have not been previously examined in prior internal audit investment-related literature. Additionally, the findings pointing to the important role CAE power appears to play in the internal audit technology investment decision provide several interesting new research avenues.

中文翻译：

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检查与内部审计技术投资相关的因素

这项研究的目的是探讨各种组织，内部审计职能和审计委员会因素是否与内部审计对审计技术的投资有关。来自七个文化国家的213名公共和私人公司首席审计执行官（CAE）的回应从知识共同体（CBOK）2015年全球内部审计师执业者调查中分析了有关内部审计使用审计技术的特定问题。结果表明，一些研究因素与内部审计技术的投资相关，并综合在一起，表明CAE力量可能是技术投资决策的关键驱动力。此外，数据表明，内部审计职能并未完全涵盖信息技术（IT）工具和技术的使用，在低于中等水平的情况下，平均使用了11种工具和技术中的10种。结果对CAE，董事会和管理层在做出资源分配决策时具有影响。例如，这些发现可用于对内部审计技术的适当投资进行基准测试，以及确定需要进一步投资的特定内部审计技术领域。此外，本研究提供的见解可以促进对内部审计可以通过增加对审计技术的投资而增加的价值进行讨论。本研究通过填补与内部审计对审计技术的投资有关的空白，为内部审计的现有文献做出了贡献，文化相似的国家，而不是将研究限于一个国家，并使用先前内部审计投资相关文献中未曾研究过的几个因素。另外，指出CAE力量在内部审计技术投资决策中似乎起着重要作用的发现提供了一些有趣的新研究途径。