The Impact of Information Technology Audit on AuditQuality: An Empirical Study of Auditors in The Capital Market of Thailand

This study investigates the impact of information technology audit on the audit quality of auditors in Thailand’s capital market, with a partic‎ular focus on how information technology audit practices influence key dimensions of audit quality, including reducing audit risk and data ‎security. A quantitative research approach was employed, using structured questionnaires distributed by mail to 365 licensed auditors in the ‎capital market, from which 93 valid responses were collected and analyzed. The findings reveal that information technology audit signifi‎cantly enhances audit quality by enhancing data security, strengthening system security, and increasing operational efficiency. These results ‎confirm the essential role of information technology audit in reducing audit risk and maintaining standards of auditing practice. Overall, the ‎study emphasizes the strategic importance of information technology audit as a proactive mechanism for safeguarding information and en‎suring the reliability of audit processes. It also highlights the ongoing need to strengthen information technology governance frameworks ‎and develop auditors’ competencies to effectively respond to emerging digital challenges. The insights derived from this research provide ‎valuable guidance for regulators, auditors, and stakeholders seeking to improve audit effectiveness in Thailand’s capital market‎.