Adoption of computer aided audit techniques by information systems auditors : applying the UTAUT framework.

Thesis (MTech. degree in Business Information Systems)-- Tshwane University of Technology 2011.Information systems are defined as a group of interconnected components (people, organisation and technology) that function together to extract, regain, route, accumulate and distribute information, with the aim of business decision making and operational activities in an organisation and other business. As a result, nformation systems are being deployed by organisation to help assure that their daily activities are completed seamlessly. Thus, organisational stakeholders invest a vast amount of money in the deployment of these systems. Furthermore, volumes of organisational data stored within these systems increases on regular basis. As the volume of data and the complexity of information systems increase, business managers expect information systems auditors to become even more relevant and rigorous as these auditors have to ensure that possible risks that these nformation systems may inherent are mitigated. International Auditing standards and best practices emphasise the use of Computer Aided Audit Techniques by IS auditors, within their audit engagements. However, the level of compliance to these international auditing standards and best practices by the South African information systems auditors is still questionable. An empirical study conducted by Vasile-Daniel (2010) indicated that even if technology is accepted, few (if not all) of nformation systems auditors still deploy traditional audit methods within their audit engagements. Currently, auditors were observed to use Computer Aided Audit Techniques only to select random test samples but not necessarily to audit entirely using Computer Aided Audit Techniques. That is, they often revert to executing their audit engagements following the traditional methods. To the preceding point, the present study sought to explore factors that could be influencing the nformation systems auditors not to utilize Computer Aided Audit Techniques fully. The study, underpinned by the Unified Theory of Acceptance and Use of Technology (UTAUT), investigated the use or adoption of Computer Aided Audit Techniques by information systems auditors within a financial institution. The study revealed that senior management support, availability of resources, personal growth, increased productivity, and lack of relevant training tend to be the main factors, amongst others, influencing the use and adoption of Computer Aided Audit Techniques