Factors Explaining the Use of EDP Audit Techniques.

Key Points

• The research aims to identify factors that influence the use of EDP audit techniques among auditors.
• Conducted a survey returned by 105 EDP auditors
• Assessed factors including effectiveness, familiarity, cost, and skill
• Analyzed the relationship between these factors and the extent of technique use
• Perceived effectiveness was most closely related to the extent of technique use
• Auditors generally used techniques deemed appropriate for various audit tasks
• Other factors such as familiarity, cost, and required skill also influenced usage