The Effect of External Assurance on RTA Information System on System Users' Reliance Experimental Study

Hebatallah Abd El Salam Mahmoud Badawy

The objective of this paper is to address the impact of the external assurance on RTA information systems, on user's trust in and reliance on the system in making decisions. An experimental study on a sample of first level managers in the commercial banks in Egypt, who depend mainly on RTA information systems to take their decisions, was conducted. The results of the experimental study indicate that first level managers appreciate the assurance provided by external auditors and their trust in the RTA information system and their reliance on it have increased. This paper contributes to existing literature by providing additional evidence on the effect of external assurance on RTA system; its availability, security, and integrity, on the system user’s reliance on the system. Additionally, it provides guidance to solving a critical problem in Egyptian companies – specifically in commercial banks – that depend mainly on electronic systems to perform their daily operations.

DOI : https://doi.org/10.21102/irbrp.2016.09.122.08