文章基本信息

标题：Analysis of Audit Technology and Task Structure on Fraud-risk Judgment Performance of Government Auditors
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作者：Mohd Daniel Mohd-Nassir ; Zuraidah Mohd-Sanusi ; Erlane K Ghani 等
期刊名称：Academy of Strategic Management Journal
印刷版ISSN：1544-1458
出版年度：2021
卷号：20
期号：6
页码：1-14
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Purpose: The study examines the direct and interactional effects of audit technology and task structure on the performance of government auditors in their fraud risk judgment of public sector procurement activities. Design/Methodology/Approach: This paper adopts a research experimental design with the sample comprising 151 government auditors. Findings: Results of the direct effects of audit technology and task structure significantly influence fraud risk judgment performance. Interestingly, the interaction effects demonstrate that government auditors’ fraud risk judgment performance better in structured tasks using high audit technology. Meanwhile, under less structured task scenarios, fraud risk judgment performance only improves when using the low audit technology. Research limitations/Implications: The technological characteristics and tasks need to be explored in more detail to deliver better insights in the automation of fraud risk judgment and subsequently improve how it is carried out. Practical Implications: This study provides practical contribution to the government audit department or enforcement agencies to integrate the audit technology system and various functions of audit tasks to enhance the ability to assess fraud risk Originality/Value: By using the task-technology fit theory in finding fraud occurring in public sector procurement, this study helps us to understand better the relationship between task characteristics, technology characteristics and performance.
关键词：Fraud Risk Judgment;Audit Technology;Task Structure;Task-Technology Fit