Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Factors That Influence the Use of Computer Assisted Audit Techniques (CAATs) By Internal Auditors in Jordan

Author(s): Ahmad Al-Hiyari, Nidal Al Said, Ezz Hattab

Despite the speed of technological and digital advances and the increase in stakeholder expectations, the recent studies shown that the actual use of Computer-Assisted Auditing Techniques (CAATs) by internal auditors remains unsatisfactory, and there is a paucity of evidence on the factors that may drive internal auditor's intention to accept and utilize CAATs in developing countries. A better understanding of these factors can aid policy makers to proactively design interventions (e.g., marketing, training etc.) to increase the utilization of CAATs. Borrowing from Information Systems (IS) research, we employ the Unified Theory of Acceptance and Use of Technology (UTAUT) to examine the determinants of intention to adopt CAATs by internal auditors. Using 105 valid responses from internal auditors in Jordan, the paper found that CAATs adoption is influenced by performance expectancy and effort expectancy. The results suggest that policy makers should encouraged internal auditors to adopt CAATs by educating them as to the benefits of using these automated tools, by dedicating more recourse to invest in technical infrastructure, by improving their skills through increased CAATs training programmes, and by developing reward systems that encourage auditors to use CAATs.