Results 1 to 10 of about 606 (110)
Modelling computer assisted audit techniques (CAATs) in enhancing the Indonesian public sector [PDF]
F1000Research, 2022 Background: This study aims to examine public sector auditors' tendency to use somputer assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 questionnaires were distributed to auditors working in the public sectors in Central Java, West Java, and East Java.
Pupung Purnamasari +2 more
+11 more sources
ARGUMENTS ON USING COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT) AND BUSINESS INTELLIGENCE TO IMPROVE THE WORK OF THE FINANCIAL AUDITOR [PDF]
Strategii Manageriale, 2014 In the 21st century, one of the most efficient ways to achieve an independent audit and quality opinion is by using information from the organization database, mainly documents in electronic format.
Ciprian-Costel, MUNTEANU
doaj +2 more sources
Developing and Assessing the Drivers of Usage of Computer-Assisted-Audit-Techniques (CAATs) and the factors that impact Audit Quality perceptions in Government Internal Audit [PDF]
, 2017 This research aims to develop two models, the first of which is capable of predicting the internal auditor’s intention to adopt audit technologies, and second of which is to predict the factors that impact on the internal auditor’s perception of internal audit quality in the context of public sector auditing in Oman.
Ashraf Alhabsi
core +5 more sources
DETERMINANTS OF COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES (CAATs) ADOPTION
Advanced International Journal of Banking, Accounting and Finance, 2022 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.
Abdul Ghani, Aizuddin +2 more
openaire +3 more sources
CommIT (Communication and Information Technology) Journal, 2010 The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing ...
Nur Azizah, Ferry Sudarto
+8 more sources
International Journal of Accounting and Financial Reporting, 2020 External auditors face new challenges in keeping pace with technological development in the accounting profession, which is how to audits outputs of advanced electronic accounting systems. As a result, several electronic systems and applications have emerged to assist the external auditors in their tasks, which called Computer -Assisted Audit ...
AL Barrak Khalil, Olfa Nafti
openaire +4 more sources
Auditors’ Usage of Computer-Assisted Audit Techniques (CAATs): Challenges and Opportunities [PDF]
, 2018 The objectives of this research is to give a clear view of the electronic auditing environment in companies, to determine the main benefits and challenges of Computer Assisted Audit Techniques (CAATs) and to review the opinions of researchers on Generalized Audit Software (GAS).
Jaber, Raed, Abu Wadi, Rami
openaire +4 more sources
Webology, 2022 This study aims to determine the effect of Learning Model validation control and input error on the implementation of computer assisted audit techniques (CAATs). The data of this study were obtained by using a questionnaire that was used by students in the Accounting Information System course.
Abdillah Arif Nasution +3 more
openaire +2 more sources
Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs)
Jurnal Akuntansi & Auditing IndonesiaThis study analyzes the impact of corporate profitability, corporate leverage, firm size, firm age, and the use of Computer-Assisted Audit Tools (CAATs) on audit delay. The study highlights the importance of auditors’ digital readiness in managing corporate operational complexity.
Lia Dahlia Iryani +3 more
openaire +5 more sources
Asia Proceedings of Social SciencesThis study explores the impact of Heuristics and Computer-Assisted Audit Techniques (CAAT) on fraud detection, with Experience as the mediating variable. The findings show that CAAT has no significant effect on fraud detection, while heuristics have a significant effect. Experience also directly contributes positively to fraud detection. An interesting
Dian Saputra +2 more
openaire +3 more sources