volume 29, issue 4, P327-349 2014
DOI: 10.1108/maj-05-2013-0877
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Nurmazilah Mahzan, Andy Lymer

Abstract: Purpose – The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider development of these technologies in internal audit functions. Design/methodology/approach – To help develop the understanding of the factor…

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