Examining the determinants of computer-assisted audit techniques acceptance from internal auditors' viewpoints

This study adopts the technology acceptance model (TAM) as the initial framework to examine factors leading to the acceptance of computer-assisted audit techniques (CAATs) from the viewpoints of internal auditors. In addition to the variables from TAM model, two external variables namely organisational support and system quality are augmented into the new model. In order to test the new model, this study conducts a survey of 117 internal auditors and analyses the data by using partial least squares (PLS). The results show that external variables have significant effects on both TAM's belief. Furthermore, most constructs of the TAM was confirmed.