| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === After the American secondary house credit crisis(2008), some research showed that the cause behind this financial storm is mainly the financial institute internal control system is not perfect, hence this research is going to find out that after The Sarbanes-Oxley Act was implemented, how the technology acceptance model works, in the different time period, when user decide whether to accept Computer Assisted Auditing Techniques( CAATs), and if the exterior variables are relative to the intention of Use?
This research is based on the previous research survey results (Chen, Hui Qiao, 2004; Cao Xiuhui (Hsiu-Hui Tsao), 2008) and the survey conducted in this year, in addition, checking into the four aspects: technology, legal, economy and education, in order to analyze which variable is relevant when internal auditors adopting CAATs.
This survey was conducted research in internet from January 2010 to March 2010, and analyzed via (Structural Equation Modeling: SEM) for all the three survey. It showed that” Perceived Ease of Use (PEU)” is relevant to ” Perceived Usefulness(PU)”;” Perceived Usefulness (PU)” is relevant to ” Attitude to Use (ATT)”;” Perceived Ease of Use (PEU)” is relevant to” Attitude to Use (ATT)” and” Attitude to Use (ATT)” is relevant to ” Intention of Use (INT)” in the different time period under different technological, economic , educational, law aspect, and its influence is” remarkable”; furthermore ” Perceived Usefulness (PU)” is relevant to” Intention of Use (INT)” in the different time period under different technological, economic , educational, law aspect, its influence changed from originally”not remarkable” to ” remarkable”.
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