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 inequality of human resource (HR) capacity among bureaucrats is an immense challenge confronted by the South Central Timor (SCT) regional government concerning the policy for recruiting and promoting bureaucratic positions. The strong ecological characteristics of the local community with its diverse and varying social, cultural, geographical, economic, and educational environments, coupled with salience of kinship and affiliation have set the backdrop for differences in the bureaucratic personnel’s capacity and performance. Such conditions make it difficult for regional bureaucracies to avoid the emergence of HR capacity disparity issues among bureaucrats. The current study aims to identify and analyze the implementation of bureaucratic position promotion and recruitment policy in SCT Regency. The post-positivist approach was employed in the research by using the descriptive qualitative method. Data were collected through observations, literature study, document study, and in-depth interviews to obtain information, perspectives, and opinions from relevant sources. By comparing theoretical and empirical models, and using the construction of cultural and structural approach models, study results indicate that the merit system’s adaptation developed in recruiting and promoting SCT Regency’s bureaucratic officials tends to use rational representation. This means ethnic representation and native son priority are accommodated in the policy for recruiting and promoting SCT government officials as a manifestation of an achieved mutual consensus, although the process must be conducted through a professional system based on qualifications, competence, and institutional needs.

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Purpose This study aims to test the impact of technological acceptance and trust toward e-government (TTEG), as well as perceived risk (PR) on the attitude toward using (AT) and the actual use (AU) of social media. This study also intends to examine the theoretical extension of the technology acceptance model by adding two variables, namely, TTEG and PR. Design/methodology/approach A total of 125 social media officers (SMO) were asked to fill out the questionnaire. To analyze the data, the researcher used the partial least square method using WarpPLS 6.0. Findings The findings of this study indicated that perceived ease of use (PEOU) has a positive and significant impact on perceived usefulness (PU). In addition, while PEOU, PU and TTEG influence AT significantly and positively, this research found that PR has no impact on AT. Furthermore, the authors also confirmed the positive and significant influence on AT, TTEG and AU. Meanwhile, PR has a significant and negative effect on AU. Research limitations/implications This study first used non-probability sampling and as a consequence, that result could not be generalized. Another limitation is that this study used self-perceptual measures. Practical implications The study found that PR and TTEG are essential factors for increasing the use of social media by local government. Therefore, policymakers must create regional regulations to reduce risk and increase the trust of SMO. In addition, this study found that technology acceptance also had an effect on increasing activity on social media. For this reason, training in the use of social media is needed for SMO to increase the quality of content produced and citizen engagement. Originality/value Previous research has tried to look at the population’s characteristics, education levels, internet penetration and economic potential. Unfortunately, these studies did not highlight the capabilities of human resources, which in this case were the SMO.