Understanding Intention to Use Computer Assisted Audit Tools and Techniques (CAATTs) Using UTAUT Model: Perspectives of Auditors in Kenya National Audit Offi ce (KENAO)

Abstract

Adoption of computer assisted audit tools and techniques (CAATTs) has become fundamental in many audit methodologies owing to rapid advances in clients' information system usage. Audit standards encourage auditors to adopt CAATTs to improve audit efficiency and effectiveness. However, the pace of adoption has been slow among auditors. We employed a well validated information technology (IT) model, the unifi ed theory of acceptance and use of technology (UTAUT) to model the voluntary adoption of technology in auditing. A survey instrument to collect quantitative data on the model’s predictors, intention to use CAATTs and individual characteristics was used. Data was obtained from 70 auditors of Kenya National Audit Offi ce (KENAO). Results indicate that performance expectancy, effort expectancy, facilitating conditions and professional influence, affect the probability that auditors will adopt and use CAATTs. The model explains 69 percent of the variance of the auditors’ behavioral intention to use CAATTs. Though age, gender and experience are moderating influences to many UTAUT predictors, none had a signiicant effect on intention for auditors. These results suggest UTAUT to be a valid model for studying technology adoption decisions among auditors, but other individual characteristics need to be explored. This paper contributes to literature and research on technology acceptance in general, and is also important to auditing research and practice. To increase CAATTs usage, audit firm’s management needs to develop training programs to increase auditors’ degree of ease and enhance their organizational and computer technical support for CAATTs. Regulators need to make a stronger recommendation; and a more direct regulatory intervention in adoption decisions.