The Value Creation of Information Technology Auditing in Organizations: Measuring Return on Investment and Strategic Impacts on Competitiveness

With the increasing expansion of information technology (IT) in organizations, the role of IT auditing is no longer solely limited to evaluating internal controls and information security. Instead, it is emerging as a strategic tool for value creation and enhancing organizations' competitive advantage. However, one of the fundamental challenges for managers and decision-makers is measuring the Return on Investment (ROI) from IT auditing and explaining its strategic effects on performance and competitiveness. The current research aims to investigate the value creation of IT auditing in organizations by presenting a comprehensive framework for assessing its ROI and analyzing its strategic impacts on competitiveness. In this framework, in addition to financial indicators (such as cost reduction, productivity, and savings), non-financial dimensions (including organizational trust, improved decision-making quality, reduction of technological risks, and enhanced transparency) are also considered. The research findings indicate that IT auditing, when systematically designed with a value-driven approach, will not only lead to the optimization of organizational processes but can also serve as a sustainable competitive advantage in turbulent business environments. Finally, the proposed model of the article can be a basis for managers, auditors, and policymakers in evaluating the effectiveness of IT auditing and making strategic decisions.

کلیدواژه ها:

information technology auditing ، return on investment ، value creation ، strategic impacts ، competitiveness