Examining CAATTs Implementation by Internal Auditors in the Public Sector

Indian-Pacific Journal of Accounting and Finance, Vol. 1 No. 2, 2017

Posted: 27 Mar 2018 Last revised: 28 Apr 2018

See all articles by Aidi Ahmi

Aidi Ahmi

Universiti Utara Malaysia

Siti Zabedah Saidin

Universiti Utara Malaysia

Akilah Abdullah

Universiti Utara Malaysia

Date Written: April 1, 2017

Abstract

Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditeeā€™s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.

Keywords: CAATs, CAATTs, IT Adoption, Computerized Auditing, Public Sector

JEL Classification: M42

Suggested Citation

Ahmi, Aidi and Saidin, Siti Zabedah and Abdullah, Akilah, Examining CAATTs Implementation by Internal Auditors in the Public Sector (April 1, 2017). Indian-Pacific Journal of Accounting and Finance, Vol. 1 No. 2, 2017, Available at SSRN: https://ssrn.com/abstract=3141656

Aidi Ahmi (Contact Author)

Universiti Utara Malaysia ( email )

Tunku Puteri Intan Safinaz School of Accountancy
Universiti Utara Malaysia
UUM Sintok, KY Kedah 06010
Malaysia

HOME PAGE: http://aidi-ahmi.com

Siti Zabedah Saidin

Universiti Utara Malaysia ( email )

Sintok
COLGIS, UUM
Sintok, KY KEDAH DARUL 06010
Malaysia

Akilah Abdullah

Universiti Utara Malaysia ( email )

TISSA-UUM
College of Business
UUM Sintok, 06010
Malaysia
6049287223 (Phone)

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