The present study was conducted with the objective of examining the impact of individual factors on the quality of information technology (IT) auditing and proposing a comprehensive model for the quality of the IT audit process. A mixed-methods (quantitative-qualitative) research design was employed to develop the research model. In the qualitative phase, snowball sampling was utilized to identify and interview experts in the field. Following the interviews, the research components were extracted through thematic coding. In the quantitative phase, data collected from auditors were analyzed using structural equation modeling (SEM) to perform confirmatory factor analysis (CFA) of the proposed model.

According to expert input during the initial phase of the study, 40 concepts were identified and categorized within six overarching themes. After consolidating and organizing these concepts, they were presented back to the experts in the second phase for further validation and refinement through additional questioning. Ultimately, 36 components across the same six thematic categories were confirmed for inclusion in the final research model. These six categories comprise: causal conditions, the core phenomenon, strategies, contextual conditions, intervening conditions, and consequences.

Furthermore, in the quantitative phase, confirmatory factor analysis provided empirical support for the validity and reliability of the final model, thereby corroborating the findings derived from the qualitative phase.