The rapid advancement of technology has had a significant impact on a wide range of
industries, including the auditing industry. It is now obvious that employing Computer …

Majority of current businesses are shifting towards adopting computerized accounting
information systems. This trend tends to have effects on the performance of IT audit, financial …

Despite the efforts of auditing professional bodies to help stimulating the application of
contemporary audit technologies among audit firms to cope with the rapid growth in …

The main objective of this study is to examine the factors that influence the usage level of
Computer Assisted Audit Techniques (CAATs) by internal auditors in Malaysia. The study is …

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 …

The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged
by auditors. However, the current usage of CAATs is not as broad as expected. In this work …

The aim of this study is to analyze the impact of performance expectancy, externalities,
facilitating conditions, social influence, and behavioral intentions on using Computer …

Internet of things has revolutionized the way audit work is conducted. Computer Assisted
Auditing Techniques (CAATs) has emerged as a data analytics tool to assist auditors in their …

To meet the challenges of rapid advances in client information technology usage, audit
standards suggest that auditors adopt computer-assisted audit tools and techniques …

Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate
some of their tasks. Since most transactions in accounting are computerized, auditing of …