The Relationship Between Auditors Positions and Electronic Transformation in Auditors' Effectiveness

Purpose – Information users who are able to reach the firms’ information want thereports to be accountable and complete, to quickly access the information that isneeded, and to be transparent and clear. For this reason, the results of independentaudit reports are crucial for the information users. On the other hand, auditing firmswould also aim to reach transparent and quick information by using electronictransformation elements. Supervisors can also use e-transformation elements toaccess information that is quick and easy to control.Design/methodology/approach – A survey was applied to the independent audit firmsin Ankara and Anova and Tukey tests were conducted.Findings – At the end of the study, a meaningful relationship was found between thetitle of employees in the audit body and the elements of e-transformation in auditactivity.Discussion – Electronic transformation elements that are important in everycompany in both the public and private sectors are also important in audit firms andtheir necessity is increasing.

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