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Modelling computer assisted audit techniques (CAATs) in enhancing the Indonesian public sector.

Pupung Purnamasari¹, Noor Afza Amran², Rudy Hartanto¹

¹Accounting Department, Faculty Economics and Business, Universitas Islam Bandung, Bandung, West Java, 40611, Indonesia.

|December 8, 2022

Summary

Public sector auditors are more likely to use computer-assisted audit techniques (CAATs) when they expect better performance and have supportive conditions. Intention to use CAATs positively influences their optimal application for efficient auditing.

Keywords:

Audit support Computer-assisted audit techniques (CAATs)Effectiveness Efficiency Public sector

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Area of Science:

Auditing
Information Systems
Public Administration

Background:

Public sector auditors' adoption of computer-assisted audit techniques (CAATs) is crucial for modernizing audit practices.
Understanding factors influencing CAATs utilization in government audits is essential for improving efficiency and effectiveness.

Purpose of the Study:

To investigate the factors influencing public sector auditors' intention and use of CAATs.
To analyze the relationship between performance expectations, facilitating conditions, intention to use, and CAATs adoption.

Main Methods:

Quantitative research design utilizing a survey.
Data collected from 225 public sector auditors in Central Java, West Java, and East Java, Indonesia.
Structural Equation Modelling (SEM) and Partial Least Square (PLS) analysis applied.

Main Results:

Performance expectations and facilitating conditions positively influence auditors' intention to use CAATs.
A significant positive relationship exists between the intention to use CAATs and their actual utilization.
Optimal use of CAATs requires government support and positive user attitudes.

Conclusions:

The study provides insights into CAATs adoption by Indonesian government auditors, contributing to literature on emerging markets.
Findings highlight the importance of supportive environments and user intent for successful CAATs implementation in public sector auditing.
CAATs can enhance auditors' ability to identify corruption risks by providing data on auditee involvement.