During the last fifteen years, several studies on technology acceptance have been pursued, and several new models have been proposed. This paper presents a theoretical background on individual acceptance of Computer-assisted Audit Tools (CAATs) in the context of statutory auditors of a European country. The adoption of technologies in auditing is considered an important factor for efficiency increasing and effectiveness of auditing work. This study identifies the adoption determinants of CAATs; and develops a CAATs, adoption model. Quantitative research was carried out and operationalized by a survey to statutory auditors. Findings indicate that the perceived usefulness of CAATs, the effort expectancy, the facilitating conditions, and the number of auditors are the main drivers of the adoption and use of CAATs. This research presents significant contributions impacting the various stakeholders:

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For many years, studies on Models for Individual Information Technology Acceptance were carried out and many approaches were released. All these models were meant to advance and define the determinant contributions on the user agreement on Information System and how this value can be a determinant factor to Information System adoption and success. The acceptance of Computer Assisted Audit Tools and Techniques is referred as difficult among internal auditors. This problem can arises when available tools and procedures involve relevant and complex background in several topics as Mathematics, Statistic and Advanced Concepts and Techniques on Information Systems. ANOVA or Data Mining algorithms and Artificial Intelligence on auditing procedures are examples of these evidences. This study intends to fully understand the way financial auditors use Information Technologies in their Auditing Tasks. To accomplish this main objective we did in-depth interviews focused upon financial auditors group. Is our intention to analyze and classify their contributions in order to provide further insights to the present research.

Resumo -A auditoria financeira foca-se na obtenção e avaliação de prova, tendo por base certas asserções. Baseia-se no escrutínio dos dados das empresas, com o objetivo de obter evidência, apropriada e suficiente, que forneça um grau de segurança razoável de que as demonstrações financeiras estão isentas de fraude e/ou de erros materiais, comunicando posteriormente os resultados aos stakeholders. Porém, a dimensão e complexidade crescente das organizações, bem representada pelo volume de dados que atualmente geram e armazenam, aumentaram muito a exigência do trabalho do auditor, que deve ser eficaz e eficiente. Os procedimentos clássicos de auditoria, extremamente dependentes de amostragem e procedimentos manuais, têm-se revelado insuficientes. Devido à quantidade massiva de dados, surgimento de novas tecnologias e ferramentas informáticas a um nível frenético, a auditoria está hoje a ser repensada, com o debate a estender-se das organizações profissionais ao meio académico. Este artigo reúne as lacunas e insuficiências reveladas recentemente no pensamento da auditoria dita tradicional, e os desafios que esta enfrenta atualmente. Apresenta as novas tecnologias, concretamente de Automatização Robótica de Processos e a Inteligência Artificial, como já tendo expressão na auditoria de hoje, e que, numa visão de futuro, são potenciadas pela sua combinação em Automação Inteligente de Processos.

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The auditing software is an essential tool to the auditor, being a mechanism that helps to achieve auditing goals to obtain efficiency, quality, and to increase reliability on data analysis and evidence collection. The auditing software can be proprietary software or free and open source software. The purpose of this chapter is to understand which factors affect open source software adoption. To achieve these goals, a survey aimed at financial auditors was carried through, and 64 complete answers were collected. Results indicate that the most used software is the proprietary software and that 43% of the respondents belong to the first stage of open source software assimilation. Additionally, it was verified that the external environment is the macro factor, which positively affects the adoption of open source software in auditing.

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