Abstract

The current study attempts to explore the attitudes of the auditors towards the level of knowledge of Information Technology (IT) and its importance in Kuwait. To achieve these objectives, structure questionnaires were distributed among these auditors. The analysis covers 5 technology categories namely General Office Automation (GOA), Audit Automation (AA), Accounting Firm Office Automation (AFOA), E-Commerce Technologies (ECT) and System Design and Implementation (SDI).

It is found that the view of auditors to IT knowledge degree is lower than their view towards the importance of the technologies. The auditors have satisfactory knowledge only in GOA category and unsatisfactory knowledge for other four categories. It is also found that auditors rank AFOA category is the most significant category in terms of IT importance and knowledge and rank (ECT) the lowest category in terms of both importance and IT knowledge.

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