The determinants of E-commerce audit process effectiveness: Does audit technology matter?

This paper examines the impact of audit planning, audit strategy, and audit documentation on the effectiveness of the audit process of e-commerce companies, along with the moderating role of audit technology on these associations. Data was collected through a questionnaire filled by 106 auditors who are members of the Lebanese Association of Certified Public Accountants. Results showed that audit planning and audit documentation have a positive significant impact on the effectiveness of the audit process, while audit strategy has no impact. The outcome also confirmed the association between audit technology tools and the effectiveness of the audit process. Moreover, the results showed that there is a moderating effect of audit technology tools on the association between audit strategy and the effectiveness of the audit process, but in contrast, there is no significant moderating effect of audit technology tools on the relationships between audit planning, audit documentation, and the effectiveness of the audit process.