A Conceptual Framework for Generalised Audit Software Adoption in Saudi Arabia by Government Internal Auditing Departments using an Integrated Institutional Theory-TOE Model

This paper proposes a conceptual framework for enhancing audit software (GAS) adoption in Saudi Arabia by internal auditing departments in public decision making. GAS is specialized software that assists the internal auditor in automating assignments, including client risk assessment. Many government institutions are now shifting to e-business and executing information systems (IS). This phenomenon has provided influence to the audit profession in terms of carrying out IT audits, financial report audits and electronic source document findings. GAS represents auditing technologies that permit IT audit activities to be executed effectively and professionally, while decreasing the time spent. Nevertheless, there is little known about the adoption of GAS by public sector organisations. This study provides a paradigm by a combination of a Technology-Organisation-Environment (TOE) model and institutional theory, which are utilised as underlying theories. A comprehensive review of the related literature is also performed. The theoretical foundation for the development of the conceptual model is discussed. This leads to the development of specific hypotheses to be examined and validated for better comprehension on how to adopt GAS in internal auditing departments within Saudi public organizations. This study contributes to the IS literature by proposing a conceptual framework for improving the decision-making of government auditing departments. This is a conceptual paper and it is ongoing project.