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The importance of Information Technology in Controlling the

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opinion of auditors in Kuwaiti
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Abstract
The importance of Information Technology in Controlling the

Quality of the Auditing and the difficulties of using it from
opinion of auditors in Kuwaiti
Prepared by: Faisal Debian Awad Al-Mutairi

Supervision of Dr.: Osama Omar Jaara
This study aimed to identify the importance of Information

Technology in controlling the quality of the auditing and the
difficulties of using it from opinion of auditors in Kuwaiti.
A sample study consisted of (125) auditors working in the
covered-by-the-present study offices. This study relied on
information technology as independent variable and its importance
in quality of the audit as dependent variable.
The study concluded the number of results: the impact of
Information Technology (computerize techniques, Scientific and
practical experience, and Skills development) in controlling the
quality of the auditing and the difficulties of using it from opinion
of auditors in Kuwaiti.
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110
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Valid 1.00 9.7 80.0
100 80.0
2.00 16.6 100.0
25 20.0
Total 125 100.0 100.0
AGE
Cumulative
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2.00 56 44.8 16.6 26.3
3.00 24 19.2 25 51.3
4.00 5 4.0 22.2 73.5
5.00 10 8.0 26.3 100.0
Total 125 100.0 100.0
EDU
Cumulative
Valid 1.00 0 0 0 0
2.00 110 88.0 4.2 87.5
3.00 10 8.0 2.8 89.3
4.00 5 4.0 9.7 100.0
Total 125 100.0 100.0
EXP
Cumulative
Valid 1.00 76 60.8 25 25
2.00 20 16.0 15.2 40.7
3.00 19 15.2 22.2 62.9
4.00 5 4.0 16.6 78.5
5.00 5 4.0 20.8 100.0
Total 125 100.0 100.0
118
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation

Q1 125 3.00 5.00 4.30 0.67
Q2 125 2.00 5.00 3.8567 0.8782
Q3 125 3.00 5.00 4.4266 0.5756
Q4 125 2.00 5.00 4.6634 0.5678
Q5 125 1.00 5.00 4.2156 0.7490
Q6 125 1.00 5.00 3.0678 1.0155
Q7 125 1.00 5.00 3.8077 0.9068
Q8 125 3.00 5.00 4.1789 0.8409
Q9 125 2.00 5.00 4.3188 0.6090
Q10 125 3.00 5.00 3.9676 0.6571
Q11 125 2.00 5.00 4.1134 0.7623
Q12 125 1.00 5.00 4.0556 0.7245
Q13 125 1.00 5.00 4.5169 0.5863
Q14 125 1.00 5.00 4.7090 0.5457
Q15 125 1.00 5.00 4.6923 0.5587
Q16 125 2.00 5.00 4.4254 0.6488
Q17 125 2.00 5.00 4.3878 0.6378
Q18 125 2.00 5.00 3.9323 0.7455
Q19 125 1.00 5.00 3.9943 0.8099
Q20 125 1.00 5.00 4.3651 0.7201
Q21 125 1.00 5.00 4.2769 0.5356
Q22 125 1.00 5.00 4.0309 0.8271
Q23 125 1.00 5.00 4.1278 0.8156
Q24 125 1.00 5.00 4.2356 0.7178
Q25 125 2.00 5.00 4.4313 0.6499
Q26 125 2.00 5.00 4.2843 0.5999
Q27 125 1.00 5.00 4.0156 0.8355
Q28 125 1.00 5.00 4.2671 0.6643
Q29 125 2.00 5.00 3.9666 0.9547
Q30 125 1.00 5.00 3.9577 0.8267
Q31 125 1.00 5.00 4.0281 0.7743
Q32 125 2.00 5.00 4.2760 0.6656
Q33 125 3.00 5.00 4.2346 0.5866
Q34 125 1.00 5.00 4.1534 0.7390
Q35 125 2.00 5.00 4.3467 0.6291
Q36 125 3.00 5.00 3.9478 0.8166
Q37 125 2.00 5.00 4.1089 0.7666
Q38 125 3.00 5.00 4.2380 0.6788
Q39 125 2.00 5.00 4.0416 0.7290
Valid N (listwise) 125
119
Variables Entered/Removed(b)
Variables Variables
Model Entered Removed Method
1 TOTALQ(a) . Enter
a All requested variables entered.
b Dependent Variable: TOTALP
Model Summary
Adjusted R Std. Error of

Model R Square Square the Estimate
1 .462 .202 .47953
a Predictors: (Constant)، TOTALQ
ANOVA(b)
Sum of
Model Squares df Mean Square F Sig.
1 Regressio 10.239 2.239 40.736
1 .000(a)
n
Residual 9.41 1.893
123
Total 19.380
124
Variables Variables
1 TOTALG(a) . Enter
Model Summary

1 .297 .241 .46758
a Predictors: (Constant)، TOTALG
120
ANOVA(b)
Sum of
1 Regressio
44.02 .000(a)
n 11.81 5 2.95
Residual 8.05 119 0.07
Total 19.86 124
a Predictors: (Constant)، TOTALG
Coefficients(a)
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.

1 (Constan 8.640
1.951 .310 .000
t)
TOTALG .462 .077 .498 8.640 .000
a Dependent Variable: TOTALP
Variables Variables
1 TOTALS(a) . Enter
Model Summary

1 .526 .294 .45101
a Predictors: (Constant)، TOTALS
ANOVA(b)
Sum of
1 Regressio
4 46.754 .000(a)
n 16.68 4.17
Residual 19.80 120 0.16
Total 36.47 124
a Predictors: (Constant)، TOTALS
121
Variables Variables
1 TOTALQ(a) . Enter
Model Summary

1 .462 .202 .47953
Coefficients(a)
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.

1 (Constant 6.396
1.723 .306 .000
)
TOTALS .553 .081 .548 6.396 .000
a Dependent Variable: TOTALP

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The importance of Information Technology in Controlling the

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The importance of Information Technology in Controlling the

Prepared by: Faisal Debian Awad Al-Mutairi

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