Acceptance of CAAT and Internal Auditors' Performance: The Moderating Role of Team and Management Support

Subject Areas :

shadi hasanzadeh ¹ , fatemeh moradi ² , delnia naderpour ³ , sara tarkeh ⁴

1 - Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran
2 - Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.
3 - Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran
4 - Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran

Received: 2024-08-03 Accepted : 2024-09-29 Published : 2025-02-19

Keywords: CAAT, Audit Performance, Internal Audit, Information Technology Audit,

Abstract :

Due to the significant development of information technology, internal auditors need to improve their team performance in this field. Among these technologies are Computer Assisted Auditing Techniques (CAAT). The purpose of the research is to examine the relationship between internal auditors' intention to accept CAAT and their performance, and also considering the effect that the support of team members and the company manager can have in order to improve the performance of the audit team; The moderating effect of the two variables of team support and management on the above relationship was investigated. To extract the research variables from a standard questionnaire with a number of 180 samples in 1403 and to test the hypotheses, the structural equation research method under PLS software was used. The results showed that performance expectation and facilitating conditions affect the likelihood of auditors using CAAT. These results suggest that in order to increase the use of CAAT, the management of training programs and technical and organizational support for CAAT should be increased. Also, the intention and willingness to accept CAAT was also accepted with the performance of the auditor. But the findings of the research did not show significant results in relation to the moderating effect of team support and management. This research is one of the few researches conducted in the field of CAAT, which can be innovative for the professional community, managers and audit supervisors, and companies, considering the recent developments in the field of IT-based auditing.

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