Purpose The purpose of this paper is to explore the effects of emerging technology
(technology adoption, perceived benefits, technological challenges and ease of use) and …

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 audit procedures are increasingly supported by the use of computer tools, especially in
data extraction and analysis procedures. Computer-Assisted Audit Tools and Techniques …

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 …

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 …

Digital transformation is the modification resulting from new opportunities technological
advancements in all areas of life presents. These new technologies are also used in audit …

Digitalization is a challenge of the current environment, and the digital transition has
extended to the audit profession. It affects the technology used by clients and the pressure …

Modern day internal audit functions have to execute its duties in control environments that
are increasingly dominated by technology and “big data”. Internal audit functions are …

This paper aimed to find the effectiveness of e-audit implementation in the Indonesian Audit
board (BPK). This research was conducted on the auditors who have used e-audit when …