What factors influence auditors' use of computer-assisted audit techniques?

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

doi:10.1016/j.adiac.2013.12.005

Cited by 114 publications

(146 citation statements)

References 41 publications

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“…Although benefit from IT-related audit procedures being widely recognised some auditors are still failing in performing technology enabled audit tasks. Furthermore, there is evidence by academic scholars of the slower adoption of technology-related auditing (Smidt et al 2018;Bierstaker et al 2014;Ahmi and Kent 2013) and this is supported by professional literature which suggests auditors are not attaining sufficient progress in their technology-related competency and technology-enabled audit performance (Protiviti 2016a) as well as the use of analytics in the auditing remain low (Protiviti 2018). Within the Malaysia context, the Auditor General of Malaysia has expressed in his recent concern over the under-utilisation of audit technology among public sector auditors (Buang 2015) and most of the public sector auditors are still focusing on Soc.…”

Section: Motivation Of Studymentioning

confidence: 91%

“…IT support services also play an important role in assuring the usage of audit technology among the auditors (Vasarhelyi and Romero 2014). Thus, organisations should effectively govern the organisational IT-related activities with appropriate infrastructure in supporting technology utilisation among the auditors and recommended provision of an IT support service in order to enhance auditors confidence in utilising audit technology i.e., CAATs during the audit task (Bierstaker et al 2014). This IT governance construct denotes the mechanism that inspires actions concurrent with the organisation's mission, strategy, and culture related to IT which influences the successful use of technology during the audit task.…”

Section: Hypothesis Development and Research Modelmentioning

confidence: 99%

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Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

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Abstract:The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology.

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Section: Motivation Of Studymentioning

confidence: 91%

Section: Hypothesis Development and Research Modelmentioning

confidence: 99%

Information Technology Governance on Audit Technology Performance among Malaysian Public Sector Auditors

Veerankutty¹,

Ramayah

Ali

2018

Social Sciences

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“…Thompson et al (1991) found a small negative effect of facilitating conditions on personal computing utilization. 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.…”

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%

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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“…In contrast, prior literature has mostly neglected to understand why stakeholders (i.e., certification authorities, auditors and service providers) are actually willing to adopt those continuous assessment approaches. For example, researchers have analyzed why auditors are willing to use computer-assisted audit tools and techniques to increase their assessment efficiency [1,2], as well as surveyed internal auditors' usage of continuous auditing technologies [32]. While previous adoption research has mostly focused on understanding internal auditors' adoption intention of continuous assessments approaches, we lack a deep understanding why cloud service providers are clinched to adopt continuous assessment approaches like CSC.…”

Section: Introductionmentioning

confidence: 99%