Impact of Information Communication Technology Competency Among Auditing Professionals

The objective of this study is to find out the influence Impact Information Communication Technology competencies and Training among auditing professionals. This paper proposes a defined set survey questionnaires measure (ICT) competency ICT variables. sample size focuses on junior qualified professional auditors who were selected based their experience in field accounting or auditing. population consists individual practicing from small audit firms Kerala. Data analyzed using partial least squares structural equation modeling approach (PLS-SEM). Expectedly, professionals training are imperative for computer-based environment. impact efficiencies, ensuring client's fair financial statements, timeliness tasks achieved by with training. important not only staff, but also lead have authority sign reports. value research studies lies comprehensible examination findings various previous enlightened commentaries enabled practice sole proprietorship firms, mainly rural locations. In addition, such scientific method understanding implications enables which involved policy makers intervention.