Title: Relationship quality, computer auditing and information security for mobile industry

Authors: Tung-Hsien Wu; Shaio Yan Huang; Ching-Wen Lin

Addresses: Department of Accounting, Feng Chia University, No. 100 Wenhwa Rd., Seatwen, Taichung, 40724, Taiwan ' Department of Accounting and Information Technology, National Chung Cheng University, 168 University Road, Minhsiung Township, Chiayi County 62102, Taiwan ' CTBC Graduate School of Financial Management, CTBC Financial Management College, No. 600, Sec. 3, Taijiang Blvd., Annan Dist., Tainan City, Taiwan

Abstract: Research has primarily focused on the security aspect of mobile communication for computer auditing research in the mobile industry. Few studies have examined the role of computer auditing on the mobile industry. Therefore, the current study investigated the mediating effect of computer audit on the correlation between relationship quality and information security by conducting a survey using the partial least-squares method. Computer audit directly influenced internal auditing performance, and relationship quality indirectly influenced information security through computer audit. Therefore, determining how sound computer auditing can be conducted is crucial for the internal audit department.

Keywords: computer auditing; information security; relationship quality; mobile industry.

DOI: 10.1504/IJMC.2020.108293

International Journal of Mobile Communications, 2020 Vol.18 No.4, pp.405 - 419

Accepted: 14 Jan 2019
Published online: 08 Jul 2020 *

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