The Moderating Effect of IT Auditing in Utilizing ICT for Economic Development of Low Income Economies: The Case of Ethiopia

Solomon Negash, Kennesaw State University
Mengistu Bogale, Addis Ababa University


Economic development has become the critical question that governments, nongovernmental organizations and businesses altogether promise to offer to societies. The role of ICT in economic development is also the subject of controversy among professionals. This research paper will assess the role of ICT in economic development the case of Ethiopia. Using the Kottemann and Boyer-Wright (2008) model, the role of IT auditing as moderating variable in using ICT for development will be tested. A survey method using questionnaire on the Likert Scale will be administered to gather data from both governments and businesses. While the paper will generate new knowledge by introducing a new variable into the relationship between ICT and economic development, it will also have several contributions for academicians and practitioners. The study will have limitations in surveying only organizations in one city, Addis Ababa. But the findings will be sufficiently representative of the whole picture in Ethiopia. Keywords IT auditing, economic development, low-income country, ICT use.