Association of information technology and internal controls of Iranian state agencies

Abstract

Purpose

This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran.

Design/Methodology/Approach

The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire designed by the researcher and administrated during March 5, 2016. The collected data are analyzed through descriptive and inferential statistics (binomial test).

Findings

The findings of the research show that there is a significant relationship between information technology and internal controls (administrative, financial and accounting controls, risk assessment, information and communication, control activities and monitoring). Moreover, the alteration of data collection methods (from traditional to modern) and the written instructions (in information technology) have a positive effect on the internal control and its subscales.

Originality/value

With regard to the emphasis on the development of computer application and the use of new processing facilities and the exchange of information and its specific controlling consequences, this is an innovative research.

Citation

Abbaszadeh, M.R., Salehi, M. and Faiz, S.M. (2019), "Association of information technology and internal controls of Iranian state agencies", International Journal of Law and Management, Vol. 61 No. 1, pp. 133-150. https://doi.org/10.1108/IJLMA-12-2017-0304