Modelling computer assisted audit techniques (CAATs) in enhancing the Indonesian public sector [version 2; peer review: 2 approved]

Abstract

Background: This study aims to examine public sector auditors' tendency to use somputer assisted audit techniques (CAATs) in managing their audit works. Methods: A total of 400 questionnaires were distributed to auditors working in the public sectors in Central Java, West Java, and East Java. From the total, 225 questionnaires were returned and completed. The Structural Equation Modelling (SEM) and Partial Least Square (PLS) were used to analyze the data. Results: The empirical findings reveal that performance expectation and facilitating conditions have encouraged auditors to use CAATs in their works. Further, there is a positive influence between the intention to use and CAATs audit. This implies that auditors with an intention will be more open to using the CAATs optimally in achieving effective and efficient work. The utilization of CAATs in public services needs to have strong support from the government and positive attitudes from the auditors as the users of the system. Conclusion: This study covers broad areas of Central Java, West Java, and East Java. Further, the findings add to the literature on emerging markets specifically for Indonesian government auditors' intention and appropriateness of using CAATs. The use of CAATs help to provide auditors information on the highest number of auditees involved in corruption.

Keywords

• Audit support
• Effectiveness
• Efficiency
• Computer-assisted audit techniques (CAATs)
• Public sector
• eng