Journal of Management and Business Solutions 3092-7226 3 Serial Number 13 2025 06 25 Providing a Model of Factors Influencing the Acceptance of Information Technology Utilization in the Internal Auditing Profession Providing a Model of Factors Influencing the Acceptance of Information Technology Utilization in the Internal Auditing Profession 1 19 EN Journal Article 2025 04 08 <p>In today’s business environment, the use of information technology in the internal auditing profession is a strategic and operational necessity that has fundamentally transformed the functionality, efficiency, and value of internal audit services. Therefore, the present study sought to design a model of the factors influencing the acceptance of information technology utilization in the internal auditing profession. This research employed a mixed‐methods approach. In the qualitative phase, a thematic analysis strategy was used, and in the quantitative phase, a survey strategy was applied. Data were collected through semi-structured interviews in the qualitative section and through a questionnaire in the quantitative section. Sixteen semi-structured interviews were conducted using snowball sampling until theoretical saturation was reached, with two groups of participants: academic experts and professional practitioners. After transcribing the interviews into MAXQDA software, the research data were analyzed through the thematic analysis technique based on the Attride-Stirling approach at three levels: basic themes (121 codes), organizing themes (17 codes), and global themes (4 codes). The statistical population of the quantitative phase consisted of employees in the internal audit units of companies listed on the Tehran Stock Exchange. A total of 407 questionnaires related to the dimensions of technology utilization and the questionnaire related to IT acceptance were distributed among them, and the data were analyzed using structural equation modeling (SEM) with the partial least squares (PLS) method in SmartPLS software. The findings indicated that outcomes had a positive and significant effect, and challenges and ethical considerations had a negative and significant effect, on the acceptance of information technology from the perspective of employees in internal audit units of the listed companies. Therefore, it is recommended that innovation be encouraged and experience-sharing groups be created to strengthen employees’ sense of participation in the success of technology within internal audit units. Mandatory training on data ethics and secure reporting channels for ethical concerns should also be provided. Moreover, professional bodies should publish more documented evidence of technology effectiveness and redesign internal auditing standards and guidelines to facilitate the transition from awareness to optimal and effective use of information technology.</p> https://www.journalmbs.com/index.php/jmbs/article/download/98/76