Managers’ Perception on the IT Audit Recommendations: The Effect of Risk Significance, Ease of Implementation and Added Value on Implementation of Recommendations

The purpose of this study is to analyse the impact risk significance audit results, quality recommendations given on how easy it implement them, and added benefit organization in implementing recommendations. After a comprehensive literature review, provides statistical analysis through questionnaire that has been distributed investigate effect Risk Significance, Ease Implementation, Added Value implementation within organizations. Regarding results obtained from questionnaire, all Cronbach’s Alpha values are acceptable level, whereas first three variables (Implementation Recommendations, Significance Implementation) have strong positive correlation between each other. There weak Recommendations with other variables. In regression was found independent depended variable.