IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding

Abstract

Information Technology (IT) offers various advantages in many fields including in the public sectors. However, it usages are varies not only among the government sectors but also among departments of the same organisation. With the remarkable growth of IT in public sectors specifically to support the National IT and transformation agenda, this paper aims to provide a better understanding of IT adoption within the internal audit department in public sector. This study focused on the factors that influence IT adoption among internal auditors. An online and mail survey has been conducted to gather perception from 98 respondents. Factor analysis was conducted to generate the validated components that influence IT adoption. Finding shows that there are eight factors that might influence IT adoption by internal auditors in Malaysian public sectors. Future research should also be done in private sector to enhance the richness about the knowledge of IT adoption among auditors in Malaysia.

A Review and Evolution of Digital Audit on Auditor Performance

“…The implementation of audit technology by auditors is influenced by the information and communication technology (ICT) support that exists in the digital audit environment. The auditor's employment of digital audit is influenced by the auditor's expectations for performance and organisational and technical infrastructure support from the ICT centre in their audit firms (Ahmi, 2016;Thottoli & K.V, 2020). Five factors influence how an auditor utilises the digital audit, namely the client's needs, ICT support audit personnel's needs, ICT support audit organisational needs, the target processor system needs, and the auditor's process or methodology (Merhout & Havelka, 2008).…”