Research On The Influence Path Of Information Technology On The Performance Of Government Auditors

With the continuous development of the economy and society,the contribution of audit to the economy is also growing,and the role of state auditing in the national governance system is increasing.The state and the government attach more and more importance to the audit work.Therefore,studying audit performance theory,improving audit performance,and promoting audit work to better serve national governance are the key themes of audit theory research.Based on the performance of auditors in audit performance,after reading a large amount of literature,it is found that the empirical research on auditor performance mainly focuses on constructing personnel performance evaluation indicators,and there are few literatures on the relationship between empirical research influencing factors and auditor performance.Only by clearly understanding the interrelationship between influencing factors and auditor performance can fundamentally improve the performance of auditors.Therefore,based on this idea,the author selects the information technology elements that are closely related to the audit in the economic society,studies how information technology affects the performance of auditors,determines the path of information technology affecting the performance of auditors,and proposes to improve the performance of auditors.The recommendation is to promote the improvement of auditor performance.This paper chooses the structural equation model as a research tool to explore the path of information technology affecting the performance of auditors.Firstly,through the induction and theoretical analysis of the literature,the angle of information technology affects the audit work is determined.The variables of this study are selected,the hypothesis is set on the relationship between variables,and the theoretical model framework of the research is constructed.Then,this study The variable design corresponding to the measurement scale,the scale combination,combined with the relevant theoretical design questionnaire;then the results of the questionnaire for descriptive statistics,reliability analysis and validity analysis,found that the questionnaire data reliability,validity,can be substituted The theoretical model is tested.Finally,the data is substituted into the theoretical model.After many corrections,a well-fitted modified model M8 is obtained.According to the results of the modified model,the conclusions of this study are obtained.The main conclusions of this study are as follows:1.Information technology affects auditor performance from two paths.Path 1: Information technology can improve auditor's process performance by improving auditing techniques,and thus improve auditor's performance.Path 2: Information technology can improve the auditor's ability to working by improving the computer level of auditors.Indirectly improve the process performance of auditors,thereby improving the performance of auditors.2.Audit technical methods and auditors' competence in competence play a full intermediary role in the path of information technology affecting auditor performance.3.The improvement of auditor's ability to practice will contribute more to the performance improvement of auditors than to the performance improvement of auditors.The innovation of this research is that it innovatively studies the correlation between information technology and auditor performance,and explores the path of information technology affecting auditor performance with a new research method-structural equation model.The creative achievement lies in the fact that the auditing technical method and the auditor's ability to practice play a full intermediary role in the path of information technology affecting the performance of auditors.The improvement of auditor's ability to practice can improve the performance of auditors.