| dc.description.abstract | Adoption of computer assisted audit tools and techniques (CAATTs) has become
fundamental in many audit methodologies owing to rapid advances in clients'
information system usage. Audit standards encourage auditors to adopt CAATTs to
improve audit efficiency and effectiveness. However, the pace of adoption has been
slow among auditors.
We employed a well validated information technology (IT) model, the unifi ed theory
of acceptance and use of technology (UTAUT) to model the voluntary adoption of
technology in auditing. A survey instrument to collect quantitative data on the model’s
predictors, intention to use CAATTs and individual characteristics was used. Data
was obtained from 70 auditors of Kenya National Audit Offi ce (KENAO). Results
indicate that performance expectancy, effort expectancy, facilitating conditions and
professional influence, affect the probability that auditors will adopt and use CAATTs.
The model explains 69 percent of the variance of the auditors’ behavioral intention
to use CAATTs. Though age, gender and experience are moderating influences to
many UTAUT predictors, none had a signiicant effect on intention for auditors.
These results suggest UTAUT to be a valid model for studying technology adoption
decisions among auditors, but other individual characteristics need to be explored.
This paper contributes to literature and research on technology acceptance in general,
and is also important to auditing research and practice. To increase CAATTs usage,
audit firm’s management needs to develop training programs to increase auditors’
degree of ease and enhance their organizational and computer technical support for
CAATTs. Regulators need to make a stronger recommendation; and a more direct
regulatory intervention in adoption decisions. | en |
