An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures

Janvrin, Diane J.; Bierstaker, James L.; Lowe, D. Jordan

doi:10.2308/jis.2009.23.1.97

Cited by 90 publications

(75 citation statements)

References 38 publications

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“…However, using unified theory of acceptance and use of technology (UTAUT), Venkatesh et al (2003) and Bierstaker et al (2014) found a positive effect of facilitating conditions on usage behaviours regarding to personal computing and CAATTs, which was moderated by gender, age, experience, and voluntariness. Further, Janvrin et al (2009) In contrast to Davis et al (1989), Malhotra and Galletta (1999) have found that all three processes of social influence had direct effects on the user's attitude and indirect effects on their behavioural intention via attitude. It was found that identification and internalization had a strong positive effect on attitude, while compliance 1 2 3 has a weaker negative effect on attitude toward using technology.…”

Section: Background and Research Hypotheses Developmentmentioning

confidence: 99%

“…Furthermore, the auditing standards issued by the American Institute of Certified Public Accountants (AICPA) and Auditing Practices Board (APB) encourage the utilization of CAATTs. Janvrin et al (2009), Ahmi and Kent (2013), and Bierstaker et al (2014) identified a number of different functions of CAATTs according to these auditing standards. These functions are: evaluate fraud risk, identify journal entries and other adjustments to be tested, evaluate inventory existence and completeness (AICPA, 2002;APB, 2004aAPB, , 2004bAPB, , 2004c, select sample transactions from key electronic files, sort transactions with specific characteristics, test an entire population instead of a sample, obtain evidence about control effectiveness (APB, 2004a(APB, , 2004e, 2006PCAOB, 2010), check the accuracy of electronic files, and reperform procedures such as aging of accounts receivables (AICPA, 2001;APB, 2004aAPB, , 2004dAPB, , 2006.…”

Section: Background and Research Hypotheses Developmentmentioning

confidence: 99%

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The use of generalized audit software by Egyptian external auditors

Kim

Kotb

Eldaly

2016

JAAR

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Purpose The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach External audit professionals at 12 international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The structural equation modelling analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration. Research limitations/implications Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern. Practical implications The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context. Originality/value The study adds value to prior research by providing context-contingent insight into the application of TAM in an unexplored audit context.

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Section: Background and Research Hypotheses Developmentmentioning

confidence: 99%

Section: Background and Research Hypotheses Developmentmentioning

confidence: 99%

The use of generalized audit software by Egyptian external auditors

Kim

Kotb

Eldaly

2016

JAAR

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“…Recent research, however, indicates that only a minority of firms use CAATs for substantive testing because of the high level of complexity (Janvrin et al, 2009). Continuous auditing can provide much of the substantive testing in a routine manner and allow auditors to concentrate on the forensic analysis of data.…”

Section: Forensic Continuous Auditingmentioning

confidence: 99%

Developing a Forensic Continuous Audit Model

Kearns¹,

Barker²,

Danese³

2011

JDFSL

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Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management's regulatory objectives, and to combat fraud. An approach to developing such a system is presented.

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“…Among the factors are client, job relevance, auditing, cost and resources, technological and IT availability, personal experience, personal knowledge and support from management. Janvrin et al (2009a) examined the degree of using computer-related audit procedures and whether the use of computer-related audit procedures are influenced by control risk assessment and audit firm size. Another study by Janvrin et al (2009b) discovered that performance expectancy and organizational and technical infrastructure support affects the possibility that auditors might employ CAATTs.…”

Section: It Implementationmentioning

confidence: 99%

“…For instance, Ahmi & Kent (2013), Debreceny et al (2005) and Wehner & Jessup (2005) emphasis on generalised audit software (GAS) while Rosli et al (2012), Janvrin et al (2009a), Janvrin et al (2009b) and Mahzan & Lymer (2008) examine on Computer Assisted Auditing Tools and Techniques (CAATTs). Most of the above studies were focus on the either internal auditors or external auditors or covering both internal auditors and external auditors in private sector.…”

Section: Introductionmentioning

confidence: 99%

IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding

Ahmad¹,

Abdullah²,

Saidin³

et al. 2016

European Proceedings of Social &Amp; Behavioural Sciences

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Information Technology (IT) offers various advantages in many fields including in the public sectors. However, it usages are varies not only among the government sectors but also among departments of the same organisation. With the remarkable growth of IT in public sectors specifically to support the National IT and transformation agenda, this paper aims to provide a better understanding of IT adoption within the internal audit department in public sector. This study focused on the factors that influence IT adoption among internal auditors. An online and mail survey has been conducted to gather perception from 98 respondents. Factor analysis was conducted to generate the validated components that influence IT adoption. Finding shows that there are eight factors that might influence IT adoption by internal auditors in Malaysian public sectors. Future research should also be done in private sector to enhance the richness about the knowledge of IT adoption among auditors in Malaysia.

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An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures

Cited by 90 publications

References 38 publications

The use of generalized audit software by Egyptian external auditors

The use of generalized audit software by Egyptian external auditors

Developing a Forensic Continuous Audit Model

IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding

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