IT Adoption by Internal Auditors in Public Sector: A Conceptual Study

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.