FACTORS THAT INFLUENCE THE USE OF COMPUTER ASSISTED AUDIT TECHNIQUES (CAATS) BY INTERNAL AUDITORS IN JORDAN

Despite the speed of technological and digital advances and the increase in stakeholder expectations, the recent studies shown that the actual use of Computer-Assisted Auditing Techniques (CAATs) by internal auditors remains unsatisfactory, and there is a paucity of evidence on the factors that may...

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Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2019-07, Vol.23 (3), p.1-15
Hauptverfasser:	Al-Hiyari, Ahmad, Al Said, Nidal, Hattab, Ezz
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit departments Auditing Auditing standards Audits Automation Developing countries Information systems Internal auditors LDCs Marketing Software Technology adoption
Online-Zugang:	Volltext
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