Год выпуска: 2013 Автор: Hussein Kombe Издательство: LAP Lambert Academic Publishing Страниц: 156 ISBN: 9783659361616
Описание
Adoption of computer assisted audit tools and techniques (CAATTs) has become fundamental in many audit methodologies owing to rapid advances in client’s information systems usage. Audit standards encourage auditors to adopt CAATTs to improve audit efficiency and effectiveness. However, the pace of adoption has been slow especially among public sector auditors.This book reviews and makes use of, current models seeking to understand CAATTs adoption and usage, in particular, the unified theory of acceptance and use of technology (UTAUT) to the external audit community. The book further seeks to identify the factors that influence auditors’ acceptance of CAATTs. A survey instrument to collect quantitative data on the model’s predictors, intention to use CAATTs and individual characteristics was used. Data was obtained from 70 auditors from Kenya National Audit Office (KENAO).Results indicate that performance expectancy, effort expectancy, facilitating conditions and professional...
