Ahmi, Aidi and Saidin, Siti Zabedah and Abdullah, Akilah (2014) IT adoption by internal auditors in public sector: A conceptual study. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This study is initiated by the interest in understanding Information Technology (IT) adoption by government internal auditors. With the tremendous development of IT in public sectors such as e-government that has been developed to support National IT and transformation agenda, the auditors also are expected to equip not only with the knowledge of IT but also with the tools required to work with this situation.The objectives of this study are to investigate the current IT adoption among internal auditors and to identify the factors that influence IT adoption or non-adoption.This study is expected to discover the current IT adoption practices by government internal auditors.The items for the factor that influence the usage or non-usage of IT in performing the audit tasks also will be catalogued and it will then help to design the model of IT adoption and to guide the future study in exploring IT adoption by internal auditors in public sector.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Internal auditors; IT adoption; public sector; computerised auditing
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Ts. Dr. Aidi Ahmi
Date Deposited:	24 Mar 2015 06:18
Last Modified:	04 May 2017 00:24
URI:	https://repo.uum.edu.my/id/eprint/13443

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