文章基本信息

标题：EXPLORING THE USE OF COMPUTER ASSISTED AUDIT TECHNIQUES AND ITS IMPACT TO THE TRANSPARENCY AND ACCOUNTABILITY OF FINANCIAL STATEMENTS
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作者：RINDANG WIDURI ; SYNTHIA A. SARI
期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2017
卷号：95
期号：24
页码：7058
出版社：Journal of Theoretical and Applied
摘要：The objective of this research is to explore the perception of internal auditor in public companies on the use of Generalized Audit Software (GAS) to improve the transparency and accountability of financial report. The qualitative approach was used by conducting face-to-face semi structured interview with the internal auditors from Indonesian listed companies. This research used Agency Theory and Technology Acceptance Model (TAM) as underpinning theories, therefore this research provides academic contribution not only in auditing area but also in information technology. The results indicated not all participants agreed that GAS is helping them in producing a transparent and accountable financial report. Also, this research found that companys internal condition and individual characteristics of internal auditor are the inhibiting factors in using GAS.
关键词：Internal auditor; Generalized Audit Software; Technology Acceptance Model; Good Corporate Governance; IDX