Investigating and Evaluating the Obstacles of Using Computer Auditing by using Three-pronged Model Auditing Organization of Iran Shamsinezhad Syed Hossein*, Mardani Marziyeh**, Mehdiabadi Amir*** *M.A., Accounting, Islamic Azad University, Science and Research Branch of Tehran, Iran **M.A., Industrial Management, Islamic Azad University, Semnan Branch, Iran ***Master of Science in Industrial Management, School of Management, Islamic Azad University, Iran Online published on 13 March, 2014. Abstract There is no doubt that today's world enjoys specific characteristics. One of the characteristics of today's world is deep changes that affect the way of thinking, ideology, social values, and the way of doing things; among those phenomenon which are affected by these change, the most important are companies and organizations. On the other hand, innovativeness goes up in such a pace that changes seems as normal thing and here is the place where human abilities and force are distinguished and by presence of such individuals an organization can achieve successes. This study is a field research and data have been collected from among 318 of auditors and accountants of formal employees working in auditor organization by random sampling method. The reliability of questionnaire was measured 93% by Cronbach's alpha method. This research has three main hypotheses and ten sub-hypotheses that the main one investigates the effect of structural barriers, behavioral and context on computer auditing process in auditor organization. The sub-hypotheses investigate the high expenses indexes of hardware, high expenses of software, high expenses of training, difficulties due to operating softwares, unawareness of auditors, auditors’ resistance, management index, legal index, economic and social indicator, and cultural indicator on computer audit procedure. Results show that high expenses of education, index of difficulties due to software application, indicator of auditors’ unawareness, auditors’ resistant index, management index, legal index and cultural index are parts of effective barriers on computer auditor procedure in audit organization. Top Keywords Computer audit, structural variable, behavioral variable, background variable, three pronged, audit organization. Top |