Factors influencing usage of computer assisted audit techniques : evidence from Jordanian private’s companies

الملخص EN

Purpose – The aim of this research paper is to analyze the factors influencing the utilization of Computer Assisted Audit Techniques (CAATs) system in Jordanian private companies.

Design/methodology/approach – The collection of data was done through questionnaire survey on 200 businesses in Jordan.

A total of 255 respondents who used CAATs system including accountants and internal auditors had been surveyed.

Respondents received their questionnaires through mail and 226 responses had been received.

The findings were analyzed by the employment of SPSS version 25, and SmartPLS 3.0.

The analyses involved the evaluation of the constructs’ correlation through partial least square.

Findings - The results indicate a significant and positive correlation between the factors of Unified Theory of Acceptance and Use of Technology (UTAUT) such as facilitating conditions, effort expectancy, performance expectancy and social influence, and the utilization of CAATs among Jordanian businesses.

Limitations – Private companies is the limitation of this study.

Practical implications – The findings are very essential to business organizations.

This is because audit firms, and computer audit divisions are facing problems in CAATs’ adoption.

The problems are preventing the firms from using automated tools to conduct computer audit.

Moreover, managers often hide their technology from internal auditors.

Originality/value –This paper is the first of its kind that analyses UTAUT factors in Jordanian private companies in regard to internal auditors