Information Technology Usage in Internal Audit to Enhance Public Sector Sustainability

Abstract

Information Technology has a transformative impact on streamlining processes and enhancing efficiency is universally admitted. Collaborative and specialized tools led to a comprehensive approach to diverse computer-aided audit processes. This chapter investigates the strategic role of information technology (IT) in enhancing public sector sustainability through the internal audit lens. Adopting a constructivist research philosophy, qualitative exploratory research design, and survey methodology the objective is to explore how internal auditors actively construct their understanding of IT impact on public sector sustainability. Findings reveal that the factors affecting IT usage in internal audit are linked to organizational, cultural, technical, and leadership aspects. Recommendations include internal auditors, embracing continuous learning, and, participating, in training programs to enhance IT proficiency and tools that emphasize fostering a collaborative work environment, promoting effective communication, and teamwork dynamics.