Perception of internal auditor on the use of Generalized Audit Software

The objective of this research is to explore the perception of internal auditor in public companies on the use of Generalized Audit Software (GAS) to improve the transparency and accountability of financial report. Qualitative approach was used by conducting face-to-face semi structured interview with internal auditors from Indonesian public companies. This research uses Agency Theory and Technology Acceptance Model (TAM) as underpinning theories, therefore this research provides academic contribution not only in auditing area but also in information technology. The results indicated that not all participants agreed that GAS is helping them in producing a transparent and accountable financial report.