International Journal of Artificial Intelligence Engineering and Transformation

Information Systems Strategy Alignment and Its Impact on audit Quality, Organizational Transparency, and Corporate Governance Outcomes

Bismark Afreh¹

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Abstract

This study examined the effect of Information Systems Strategy Alignment (ISSA) on Audit Quality, Organizational Transparency, and Corporate Governance Outcomes. A quantitative, cross-sectional survey was conducted among professionals in auditing, accounting, information systems, risk management, compliance, and corporate governance. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicated that ISSA had significant positive effects on Audit Quality, Organizational Transparency, and Corporate Governance Outcomes. Information Quality, Audit Quality, and Organizational Transparency significantly mediated the proposed relationships, while IT Governance Maturity strengthened the effects of ISSA on Audit Quality and Corporate Governance Outcomes. The findings highlight the importance of aligning information systems strategy with organizational objectives to improve governance effectiveness, transparency, and audit performance. The study contributes an integrated framework linking strategic alignment, information quality, audit quality, transparency, and corporate governance outcomes.

Keywords: information systems strategy alignmentaudit qualityorganizational transparencycorporate governanceinformation qualityIT governance maturityPLS SEM

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Licensed under CC BY 4.0.