The main research objective is to assess the Technology Adoption in Internal Auditing Practices in Sunyani. The second objective of the study is the level of utilization of IT in internal auditing practices. The study's third and final goal is to look into factors that influence the adoption of IT …
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The main research objective is to assess the Technology Adoption in Internal Auditing Practices in Sunyani. The second objective of the study is the level of utilization of IT in internal auditing practices. The study's third and final goal is to look into factors that influence the adoption of IT in internal auditing practices and to know the benefits of IT adoption in internal audit to the selected respondents. The results from the regression analysis show that the auditor’s knowledge and level of utilization have a significant impact on technology adoption. Also, the study finds that factors influencing technology adoption have no significant impact on technology adoption. The study concludes that the auditor’s knowledge and level of utilization are strong predictors of technology adoption, whereas factors influencing technology adoption and benefits of adoption may not be a major predictor of Technology adoption. It is recommended that the management of firms consider auditors’ knowledge CAATs before planning to acquire software to assist the auditor do his work. Auditors without knowledge of CAATs should either get trained or employ staff with adequate knowledge of CAATs.
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