A Conceptual Model for Enhancing Internal Audit Quality through Technology-Enabled Risk Assessment Frameworks

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@article{1712253,
      author = {Olawole Akomolafe, Michael Uzoma Agu},
      title = {A Conceptual Model for Enhancing Internal Audit Quality through Technology-Enabled Risk Assessment Frameworks},
      journal = {Iconic Research And Engineering Journals},
      year = {2018},
      volume = {1},
      number = {9},
      pages = {458-475},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1712253.pdf},
      abstract = {Internal audit functions face increasing pressure to enhance audit quality, ensure independence, identify emerging risks, and provide value-adding assurance within complex organizational environments. Traditional audit approaches are largely manual, compliance-oriented, and transaction-focused have struggled to respond adequately to growing operational complexity, digital transformation, and risk volatility. Prior to 2018, scholars and practitioners recognized that the integration of technology-enabled risk assessment mechanisms could significantly strengthen internal audit quality by improving risk identification, enhancing analytical depth, supporting continuous monitoring, and enabling data-driven audit planning. However, the literature remained fragmented across internal auditing, risk management, information systems, and technology adoption studies. This paper synthesizes pre-2018 scholarship to propose a conceptual model that aligns internal audit quality determinants with technology-enabled risk assessment processes. The model identifies how governance structures, information quality, analytical tools, audit methodologies, and organizational capabilities interact to produce higher-quality audit outcomes. By grounding the model in established theory and regulatory principles, the paper contributes to the advancement of audit quality research and provides guidance for developing technology-supported internal audit environments.},
      keywords = {Internal audit quality; Risk assessment; Technology-enabled auditing; Governance; Data analytics; Assurance frameworks.},
      month = {March},
  }