DETERMINANTS OF COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES (CAATs) ADOPTION

Determinants of the adoption of CAATs in the Internal Audit Departments are examined in this study by employing the Unified Theory of Acceptance and Use of Technology (UTAUT). The attributes that were taken from the UTAUT theoretical model are performance expectancy, organisation readiness, effort expectancy and social influence. Apart from UTAUT’s attributes, this study has taken individual factors to be examined together with the model. They are also considered an external factor that was established through the Theory of Acceptance Model (TAM) in previous literature. Using a quantitative approach, questionnaires were administered to internal auditors, followed by IT auditors and others such as Compliance officers and Quality auditors who use CAATs in their routine tasks; they work in multinational companies, government link companies and government agencies. The companies were chosen because they have in-house Internal Audit Departments. The results show that performance expectancy and individual factors are the most supported attributes that influence the adoption of CAATs. This study offers insights into the effect of individual factors on CAATs adoption. This paper expands the existing literature on factors that influence CAATs adoption among internal auditors.