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In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company.

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The COVID-19 pandemic impacts our lives significantly; people have changed their daily lives in response to the unprecedented epidemic which not only awakened the arrival of a new normal in business, but also new lifestyles. For example, the adaptation of contactless mobile payment has grown in the past two years to avoid unnecessary contact and possible infections. In this study, we intend to examine behavioral intentions that made consumers shift from traditional cash payment to mobile payment during the COVID-19 period. Our research framework and hypotheses were developed and examined through the push (dissatisfaction)–pull (alternative attractiveness)–mooring (perceived fear) model. We used structural equation modeling (SEM) to validate our model and corresponding hypotheses. The results of this study showed that dissatisfaction with tradition-al payments and customer’s perceived fears positively and significantly affected switching intentions. However, alternative attractiveness had no significant impact on consumers’ switching intentions from cash to mobile payments during the pandemic. Moreover, this study shows how perceived fear has a mediating effect that motivates people to change their payment behaviors. Implications and future research directions about consumers changing in such a dynamic time are also discussed.