Adoption and Implementation of CAATTs: A Case of Internal Auditor

• Main Authors: Yi-Shan Lin, 林怡姍
• Other Authors: Chia-Ming Sun
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/85979748552211932558

碩士 === 雲林科技大學 === 會計系研究所 === 97 === Although CAATTs can help organizations increase audit efficiency and reduce audit costs, they are still adopted rarely. The main reason is that the case studies for adoption and implementation of CAATTs are few, so organizations are short of examples to emulate. Hence, this research explores the organizational contexts and detailed processes of CAATTs projects in order to provide feedback on the adequacy and accuracy of current theoretical frameworks. This research uses a multiple case study to analyze the implementation processes of CAATTs projects in both cases of initially adoption and continuous usage. In addition, this research uses Technology Acceptance Model (TAM) with technological diffusion approach as theoretical research frameworks to analyze the complex qualitative data and conclude with some findings. The results indicate that initially adoption and implementation of CAATTs by the internal auditors may cover the first four technological diffusion stages: initiation, adoption, adaption and acceptance. However, it is difficult for organizations crossing into the routine and infusion stage. Because the internal auditors still try to confirm the benefits of CAATTs and they are not familiar with how to combine audit processes with the usage of CAATTs. Moreover, this research summarizes the external factors of TAM, which influence the adoption of CAATTs. These factors include: familiarity of enterprise information system processes, controllability of CAATTs, and familiarity of database architectures. These factors reduce the perceived ease of CAATTs usage for internal auditors. Besides, the fear of being replaced by automatic audit systems also causes the resistance of using CAATTs. The result also indicates that organizations can develop the routine processes of implementing CAATTs projects after continuous usage of CAATTs. It is also named as the fifth stage of technological diffusion processes – routinization stage. However, it is still difficult for internal audit departments to get into the last technological diffusion stage: infusion. Because improper task assignment will cause employee resist CAATTs and abandoning the realized benefits of CAATTs. Therefore, proper task reassignment and re-engineering of existing audit process would be the critical steps to integrate CAATTs with audit tasks and procedures.