Examining CAATTs Implementation by Internal Auditors in the Public Sector

Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly...

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Main Authors: Ahmi, Aidi, Saidin, Siti Zabedah, Abdullah, Akilah
Format: Article
Language:English
Published: OMJP Alpha Publishing 2017
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Online Access:http://repo.uum.edu.my/27387/1/IPJAF%201%202%202017%2050%2056.pdf
http://repo.uum.edu.my/27387/
http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/14
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spelling my.uum.repo.273872020-08-26T13:48:58Z http://repo.uum.edu.my/27387/ Examining CAATTs Implementation by Internal Auditors in the Public Sector Ahmi, Aidi Saidin, Siti Zabedah Abdullah, Akilah HF5601 Accounting Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation. OMJP Alpha Publishing 2017 Article PeerReviewed application/pdf en http://repo.uum.edu.my/27387/1/IPJAF%201%202%202017%2050%2056.pdf Ahmi, Aidi and Saidin, Siti Zabedah and Abdullah, Akilah (2017) Examining CAATTs Implementation by Internal Auditors in the Public Sector. Indian-Pacific Journal of Accounting and Finance (IPJAF), 1 (2). pp. 50-56. ISSN 2600-9161 http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/14
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ahmi, Aidi
Saidin, Siti Zabedah
Abdullah, Akilah
Examining CAATTs Implementation by Internal Auditors in the Public Sector
description Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.
format Article
author Ahmi, Aidi
Saidin, Siti Zabedah
Abdullah, Akilah
author_facet Ahmi, Aidi
Saidin, Siti Zabedah
Abdullah, Akilah
author_sort Ahmi, Aidi
title Examining CAATTs Implementation by Internal Auditors in the Public Sector
title_short Examining CAATTs Implementation by Internal Auditors in the Public Sector
title_full Examining CAATTs Implementation by Internal Auditors in the Public Sector
title_fullStr Examining CAATTs Implementation by Internal Auditors in the Public Sector
title_full_unstemmed Examining CAATTs Implementation by Internal Auditors in the Public Sector
title_sort examining caatts implementation by internal auditors in the public sector
publisher OMJP Alpha Publishing
publishDate 2017
url http://repo.uum.edu.my/27387/1/IPJAF%201%202%202017%2050%2056.pdf
http://repo.uum.edu.my/27387/
http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/14
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score 13.18916