Adoption computer assisted audit tools
Current issues in the UK Nurmazilah Mahzan and Andrew Lymer 1 Birmingham Business School Abstract Adoption of Computer Assisted Audit Techniques and Tools CAATTs has not only become a beneficial choice for some businesses, but has become a fundamental part of many audit methodologies.
Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors: Managerial Auditing Journal: Vol 29, No 4
CICA, ; Progrob, Isenberg, ; Paukowits, ; Hudson, However, little is known about the adoption process for these tools. This research posits that further knowledge about the motivations for successful adoption of CAATTs may be contained in general literature on IT adoption activity.
It also argues this could be usefully supplemented to address wider implementation and operational issues by better understanding of existing practices of internal audit departments who use CAATTs extensively to illustrate best practice in this field that others could benefit from.
This paper therefore reviews, then makes use of, current theories that are seeking to better understand IT adoption processes in particular, the most recent unified theory called the Unified Theory of Acceptance and Use of Technology - UTAUT and explores the application of this theory to the specialized domain of CAATTs adoption for internal audit.
Caat AuditingThis is undertaken initially using a survey instrument to collect quantitative data on the potential applicability of this theory. Building on the results of this survey, a series of ten mini-case studies is then used to add qualitative depth to the survey results. Using a combination of these two approaches, a model of successful CAATTs adoption by internal auditors is then proposed.
This resulting model is comprised of four dimensions covering the issues of; factors influencing motivation, best practices of implementation, performance measurement criteria and challenges that can become barriers to successful implementation.
This paper details the theoretical foundations used for the development of this model, details the empirics used to explore the motivational theory for adoption, presents the resulting model and illustrates the validation performed on the model.
Internal Audit, CAATTs 1 Draft paper submitted for BAA Annual Conference, Blackpool, April Please do not quote without permission of the authors. Andrew Lymer, Birmingham Business School, University of Birmingham, Edgbaston, Birmingham, B15 2TT, 1.
Introduction and Motivations CAATTs are computer tools and techniques that an auditor external or internal uses as part of their audit procedures to process data of audit significance contained in an entity s information systems Singleton, Recent literature for example, Grand has shown that the types of CAATTs embraced by internal auditors are classified to include the following groups: The usage of CAATTs by internal auditors is not new, but has evolved over time as the proliferation of information technology usage has developed in businesses Ramamoorthi, While auditors have been partially successful in using existing technologies to automate elements of their functions, the businesses in which they work are also undergoing significant change themselves Elliot, Many organisations have opted to utilise sophisticated information technologies for developing their business process support as well as improving their information processing activities Ramamoorthi, This increases the need for CAATTs in such businesses to allow auditors to continue to be able to perform their review and monitoring tasks effectively, as well as to play key roles in the process of innovation in these businesses more generally.
Auditors methodologies need to keep up with the auditee business governance and reporting changes in order to ensure the effectiveness and efficiencies of the audit function can be maintained. Wider use of CAATTs has been widely touted as an important response to these changes e. However, only a limited number of academic studies have been conducted that seek to aid wider understanding of the issues of CAATTs adoption and fewer still that particularly focus on their adoption by internal auditors e.
There is therefore a case for further studies to be undertaken to provide a better understanding of the motivations for, and constraints on, the use of CAATTs in internal audit departments. This research attempts to provide further insight on these issues.
This research proposes a model for internal auditors use in examining the motivational criteria for CAATTs adoption, based on theory testing for academic literature on IT adoptions, and the wider application of CAATTs in their businesses once adopted.
The model presented proposes four dimensions of the adoption and review process it argues both the literature and empirics illustrate as being critical to both successful adoption of CAATTs initially, and subsequent development of its use. These dimensions are; motivations for CAATTs adoption, best practices during CAATTs implementation, and challenges in adoption and performance measurement indicators post-implementation.
Section 3 then outlines the four research questions explored in this research that together form the four dimensions of the resulting practical CAATTs adoption and use model proposed from this research.
Section 4 elaborates on the application of the theoretical IT adoption model used to explore adoption motivations research question 1. Section 5 initially outlines the qualitative analysis undertaken on a survey applied to determine general CAATTs use in the UK domain during the period up to mid It also details some qualitative work subsequently undertaken based on the results of this survey work using a series of mini-case studies in the UK and Malaysia.
Together these two pieces of work enabled the researchers to test the applicability of the theoretical model on IT adoption motivations to address research question 1, and the wider implementation and use issues of CAATTs currently by internal auditors in the UK to address research questions These results are explored in section 6 which concludes with the presentation of the model on CAATTs adoption and use.
Section 7 offers some conclusions and implications for this research before the final section discusses limitations to this work.
The key contributions of this paper are: Literature Review Previous studies have been conducted into CAATTs development and application by both internal and external auditors that will form the basis for this research.
While academic research on this topic is very limited, there have been a number of surveys carried out by professional bodies to which auditors belong, outlining CAATTs usage in practice across a variety of industries.
However, this work, even though limited in its scope generally is further limited by its geographical focus the USA - with very little documentation on the use of CAATTs outside North America.
The insights that are available to us relating to internal auditors in particular to date, as the focus of this study, come from the results of the Institute of Internal Auditors IIA USA surveys, conducted annually sincein which a range albeit limited of CAATTs related information is routinely collected and therefore some history of development practices of these technologies are being captured. However, such systematic review of even basic information of usage does not exist outside the USA.
The respondents to the survey were 65 heads of Internal Audit from organisations throughout the UK. This survey revealed hesitation amongst those overseeing internal audit departments in the UK related to automation development. The key reason cited for this was that they perceived there was a lack of software available in the market that met their 5.
The survey suggested that some software packages were too cramping in their requirements to be directly applicable to working audit methodologies in the businesses that evaluated them requiring too big a change in the methodologies used to justify the costs for the benefits to be accrued. This suggests scope for wider automation to occur in the future if the right conditions for their adoption could be understood, and communicated to software developers.
Neither of these previous sets of surveys has addressed in any practically useful detail the early stages of CAATTs adoption processes, particularly the specific motivations for initially exploring and building a business case for adoption of CAATTs, and the limiting factors to wider adoption.
They primarily report on detail of applications in place at the time of the survey being undertaken. Therefore, the information necessary to provide the next step forward in wider adoption for many other businesses is not currently widely available either in the professional or academic literature.
There have been only a limited number of academic studies conducted on CAATTs and none that focus on adoption in detail employing the otherwise well known, and widely tested, IT adoption theories to explore motivations for adopting CAATTs.
This research has, however, drawn on examples from previous studies related to auditing and technology adoption in the process of choosing suitable constructs for investigating these motivations for example Bedard et al, ; Curtis and Payne, In addition, reviews were also made of articles studying TAM in a professional context for example Andersen, ; Hu et al, ; Chismar and Patton, The nature of the work performed by internal auditors is within the professional domain hence it is important to identify factors salient to their work.
Research Questions On the basis of this literature review, there are four major questions addressed in this research creating therefore the four dimensions of the resulting model: RQ1 2 What are the best practices for implementing CAATTs successfully by internal auditors?
RQ2 3 What are the challenges or barriers to implementing CAATTs successfully by internal auditors, RQ3 and 4 What are the methods used by internal auditors to evaluate performance on the success of CAATTs implementation? RQ4 These research questions will be explored in the following sections and then collected together to form the proposed CAATTs adoption and use model presented in section Theoretical framework to study motivations for CAATTs adoption.
UTAUT is a unified model of IT acceptance by individuals that was developed by Venkatesh et al after reviewing, comparing and testing eight competing theories in this field of research that researchers have been working with for a number of years in seeking to find general factors that influence users when making technology adoption choices across a variety of domains.
These models originate in psychology studies and have been adapted, by a series of successive research projects, to IT adoption decisions.
The eight models reviewed, compared and tested are; the Technology Acceptance Model TAMTheory of Reasoned Action TRATheory of Planned Behaviour TPBthe motivational model MMInnovation Diffusion Theory IDTModel of Personal 7.
The review and comparison undertaken by Venkatesh et al illustrated that there are five limitations the eight extant models, which are related to: Venkatesh et al observed that the type of technologies studied in the models studied have been relatively simple and individual oriented type of information technologies. In the development of UTAUT, they focus on complex and sophisticated organizational technologies, which they argued that this type of technology is the focus of managerial concern; 2.
Venkatesh et al argued that in many settings for prior models, the participants are students. They tried to overcome these limitations by focusing on participants in non-academic settings; 3. Venkatesh et al argued that most of the tests of the eight models were conducted after the participants acceptance or rejection decision rather than during the active adoption decision-making process. UTAUT took a different approach by studying the adoption process through various stages of experience with a new technology from the time of initial introduction to stages of greater experience; 4.
It was argued by Venkatesh et al that prior studies employed limited comparisons such as cross-sectional or between subjects comparisons. Their study tracked participants through various stages of experience with new technology and compares all models on all participants; and 5. Except for TRA Hartwick and Barki, and TAM2 Venkatesh and Davis,other models and model comparisons studies were conducted in voluntary usage context. Research by Venkatesh et al.
As all the above factors also reflect the nature of real CAATTs adoption decisions in internal audit settings, there appeared to be a match that could be applicable in applying this model to the research question on motivations. Hence, having reviewed, examined and tested the eight competing models, Venkatesh et al developed UTAUT based upon conceptual end empirical similarities across the models see figure 1.
UTAUT proposed by Venkatesh et al There are four major elements termed constructs that appeared to be significant direct determinants of intention or usage in one or more of the individual models according to Venkatesh et al. They were performance expectancy PEeffort expectancy EEsocial influence SI and facilitating conditions FC. Effort expectancy refers to the degree of ease the adopter associates with the use of the system they are considering using.
Social influence, in turn, refers to the degree to which the individual perceives that important others believe he or she should use the new technology they are considering and facilitating conditions is defined as the degree to which an individual believes that an organisational and technical infrastructure exists to support use of the technology they are considering adopting.
The proposed theory UTAUT was then empirically validated using data from four organisations over a six-month period and found to outperform the eight individual models in explaining adoption activity for various technologies compared to these other models Venkatesh et al, The model presented by Venkatesh et al is extracted in Figure 1 illustrating how the four major constructs they distilled from prior literature, and the four facilitating factors, impact on use behaviour directly, or via behavioural intentions to use as an interim step prior to actual use behaviour.
In addition to using these constructs proposed by UTAUT, our research also proposes another construct, the effect of externalities, to address the issue that may be unique to this kind of domain we argue of the impact of the extent audit clients use of technology for data processing on the auditors audit technology. This extra construct is proposed based on examination of the literature available e. The remainder of this section explores each of the constructs from UTAUT as are proposed for testing in this study to illustrate their theoretical application to our model development.
In addition, other literature on CAATTs has shown that internal auditors adopt CAATTs to be able to perform various functions such as to test program controls e. As such, it seems clear that CAATTs are perceived to be potentially an important tool for internal auditors in the performance of their audit work. This perception is consistent with perceived usefulness as included in the Performance Expectancy construct in UTAUT, which refers to the extent to which an individual believes that his or her use of the technology will enhance job performance Davies, Effort Expectancy UTAUT s effort expectancy construct, addressing perceived ease of use, is also tested in this study.
UTAUT suggested that there was a direct positive effect of perceived ease of use via effort expectancy on behavioural intention Venkatesh et al. All other things being equal, UTAUT would suggest that there is a higher likelihood that internal auditors would adopt CAATTs when they are easy to use and therefore do not have to undergo a difficult learning curve to make use of CAATTs. Despite apparent support for this construct in UTAUT, Hu et al.
Their investigation of physician s acceptance of telemedicine revealed that as the level of knowledge of professionals differ significantly from other subjects of prior research students, clerical staff etc then their ability to assimilate new technology would be quicker Hu et al, Therefore, ease of use was found to have no significant effect on attitude and perceived usefulness in the Hu study of technology adoption. However, Bedard et al. Their results showed that ease of use perceptions were in fact important among a group of highly experienced auditors Bedard et al.
The positive relationship between task knowledge and ease of use implies that even individuals with requisite computer skills may consider a system difficult to use if they are uncertain about their proficiency with In later research, Bedard et al. Therefore, in this study, the effect of ease of use and training on CAATTs adoption by internal auditors is examined in seeking further confirmation of their applicability to auditor adoption decisions Facilitating Conditions and Social Influence Facilitating conditions and social influence are the other two major constructs that are proposed by UTAUT.
In the context of CAATTs adoption by internal auditors, the facilitating conditions that can impact on their motivations to adopt CAATTs are the adequacy of information on what CAATTs can do, support from vendors or software providers as well as support from top management in their organisations CICA, In the context of social influence, this study seeks to understand if any influence of image and normative belief towards intention to adopt CAATTs exists in this adoption domain, as found elsewhere by other UTAUT users.
For example, the decision whether to adopt CAATTs or not, may be influenced by the Head of Internal Audit in the organisation or fellow auditors within their firm or from other professional contacts Effect of Externalities The construct of effect of externalities is introduced in this research as an additional element of the study, despite not being a major construct in UTAUT, to attempt to explore the potential issue of the impact of the extent audit clients use technology for data processing.
This is an issue, it has been argued, that is salient to the auditing field specifically that may not be relevant in other technology adoption studies. The internal auditors scope of work depends on factors such as audit objectives, the clients business and technology environment as well as applicable auditing standards.
Auditors use of technology has evolved over the decades in response to the evolutionary impact of Failure to keep abreast with those changes would render the work of internal auditors inefficient and therefore it is considered appropriate to test the importance of an additional construct in this study to explore the potential impact of this feature of the auditing domain.
The outcomes of these studies proposed that external auditors respond appropriately by acquiring or updating their IT usage for use in their audit processes. Therefore, this study proposed that internal auditors adoption of CAATTs was also likely to be influenced by the extent of technology usage of clients or auditees these typically, of course, being other departments within their organisation that are subject to internal audit.
For instance, auditing a client that operates electronic commerce transactions with voluminous data would require usage of effective audit tools such as data extraction and analysis software to ensure the audit process can be completed efficiently and effectively. Data Collection and Analysis The relationships of the UTAUT constructs exploring motivations for CAATTs adoption RQ1 and the other three research questions RQ can therefore be captured in the following figure figure 2: Theoretical View of Studying Motivations for Successful CAATTs Adoption PE Motivations EE FC SI E Best practice Implementations Performance Measurement Challenges Successful CAATTs Adoption A mixed method approach is adopted in this research in order to explore the research questions.
This, it was believed, would help to increase the validity of findings Mark and Shortland, and to assist in convergence of data findings Mathieson, In this research, qualitative based case studies were chosen as insta forex zero spread major data collection medium consistent with findings of Choudrie et al, while a quantitative based survey method was also used initially to explore the applicability of the theoretical adoption model and also provide general information on factors that influence motivations and then further to enable a framework of suitable topics to be developed across all four research questions for detailed exploration during the case study stage of the research.
Since the data to be analysed came from a different group of samples, they are first recorded within their own groups and responses from IIA members across these samples are picked up, collated and merged in one single file to enable combined analysis of just IIA members within the whole data set.
The sample size analysed therefore is 46 members of IIA UK. Responses received Member of IIA UK responses used for analysis Non members of IIA UK IIA UK and Ireland ACL User Data Services IDEA User Total responses selected for analyses The survey instrument used collected data on all four research questions with the aim of providing a foundation from which the qualitative work could be developed.
This included, in particular, a series of questions related to their motivations for adopting and using CAATTS to provide forex market trading software free download india for the analysis of UTAUT constructs as a possible model of explanation of the motivations of internal auditors to adopt CAATTs e. RQ 1 but also covered details of current CAATTS usage, questions on how CAATTS were 3 Each response received was from a unique IIA member determined by our collection method ensuring noone filled out multiple responses.
IIA-UK currently has approximately 8, members http: This group represented wider backgrounds and experiences with no common features across the whole group other than a current job function in IA i.
In respect of RQ 1, our analysis of previous research on IT Adoption e. However, the latter is unsuitable for this study due to the sample sizes obtained from the limited survey undertaken.
In addition, the quantitative data from the surveys was to be used in a complementary way to the qualitative data from the case studies. Therefore this study uses two statistical techniques considered suitable for these purposes; descriptive unilateral analysis and principal component factor analysis, in providing analysis on the survey forex magnates summit 2013. Section 6 provides details of how these results were analysed.
Cases were selected based on leads from survey respondents as successfully adopting entities only respondents who were both successful and significant users were chosen but selected to represent different kinds of industries to enable some spread of coverage of CAATTs use to be big name in the stock market crossword clue. Two comparative cases were selected from outside the UK taken from Malaysia to offer some, albeit very limited, international comparison information.
The profile of the case study respondents is described in table 2: Each interview was recorded and subsequently transcribed. Transcripts were supplied to each interviewee for their comments and amended accordingly for factual inaccuracies. Supplementary documentation was also stock broker lawyer by participants as additional data sources for the case analysis.
This typically included written policies and procedures, training guides and related internal documentation. Pattern matching and analysis based on theoretical propositions The theoretical propositions underlying RQ1 are based on UTAUT. This study therefore proposed that internal auditors are motivated to adopt CAATTs due to performance expectance, facilitating conditions, effort expectancy, social influence and externalities.
Parkland livestock market ltd constructs are adapted from UTAUT and used as guidance while carrying out the data analysis. A pattern matching technique was applied in the analysis of the collected and transcribed case data, and supplementary documentation.
Pattern matching is a method where a pattern of results yearly average exchange rates the data collected is matched with a pattern predicted from previous knowledge or research Gibbs, The advantage of this method is to help strengthen internal validity if the pattern coincides with a predicted one Yin, Ryan et al explain that for the pattern matching model of explanation, no general laws are used transcending across the social system.
However, regularities may exist within the system, or within the larger system of which it utility stocks to buy 2016 a part. In this study the transcripts were first condensed to focus on each research question. A textual analysis was then undertaken and the results were categorized according to the five motivation constructs see figure 2 above.
Analysis on the transcripts demonstrated that the first three constructs of performance expectancy supported mainly by descriptions of benefitseffect of externalities supported by descriptions of external influence on CAATTs adoption and facilitating conditions supported descriptions of the availability of CAATTs expert and However, the findings of this analysis did not appear to strongly support the existence of social influence and effort expectancy.
Identifying rival explanations The second general analytical strategy proposed by Yin is to define and test possible rival explanations. Forex broker autorizzati consob of rival explanations can be conducted in two situations; first when there earnest money georgia real estate pre-existing propositions to be tested against the data, or second, without the pre-existing propositions.
During the process of adoption computer assisted audit tools data from the mini-case studies, particular attention was given to possible existence of any kinds of rival explanations.
The rival explanations are further probed by getting more information for example asking further questions of respondents or using supplementary data provided by the interviewees to enable decisions to be made as to whether to reject, or not, rival explanations possibly indicated in the case data. Feedback on the proposed model of successful CAATTs adoption by internal auditors Getting feedback from the respondents is a key way to assess the validity of the research findings Kvale,p In this study, feedback is collected from the case how to hack infinity blade 2 money with ifile respondents, and randomly selected survey respondents, on the resulting belen cattle auction developed davies stock brokers the research findings.
Feedback from the case study respondents was obtained through online typing work from home without any investment up correspondence and telephone calls while feedback from selected survey respondents are obtained during an ACL stock road market tavern menu conference held in September in UK.
In this latter case, a questionnaire was developed and distributed after a presentation of the The feedback was analysed using similar analysis techniques described above.
Integrating evidence The final process of the mini-case study analysis stage was to integrate all the necessary evidence to automated trading optionshouse the research questions. As far as possible, nas money make the world go round lyrics were taken to fulfil the criteria in producing high quality analysis Yin, outlined by Yin as follows: Ensure that all evidence are taken into consideration; ii.
Address all major possible rival explanations; iii. The analysis should address most significant aspects of the case study; and iv. Apply and relate the researchers own prior knowledge that is relevant to the case study. The following section further develops the results found in the quantitative and qualitative data analysis processes. Research Findings The results of the uni-variate analysis on the survey results of the 46 respondees analysed can be summarised as follows: Further validation of this model is however, required for wider generalised application to be claimable.
This is the subject of current further work being undertaken. However, these findings provide a general overview of the current UK position on CAATTS usage by internal auditors prior to carrying out work on the mini-case studies to aid the interpretation of the case studies findings.
This section next presents tests carried out for the purpose of analyzing factors that influence internal auditors motivation to adopt CAATTs. The results comprised of tests carried out on the quantitative data including Cronbach s Alpha and Factor Analysis. The measurement scales questions are developed based on the constructs adapted from UTAUT.
The questions were designed in Likert-scale style. Subsequently, similar constructs are used in presenting the results of the case studies. The most common measure of scale reliability is Cronbach s Alpha.
This test is run on the quantitative data and the result of Cronbach s Alpha demonstrates an alpha of The result of is acceptable within a normal context of statistical test where the general guideline says that alpha value above 0. The former measures sampling adequacy 7 while the latter is a test of sphericity 8.
The KMO statistic varies between 0 and 1. Kaiser as quoted in Interactive brokers forex account minimum recommends accepting values greater than 0. Furthermore values between 0. Finally, values above 0. Table 3 presents the results of the statistical test which support the use of factor analysis Table 3: Results of KMO and Bartlett s test of sphericity Kaiser-Meyer-Olkin Measure of Sampling Adequacy Bartlett s Test of Sphericity Approx.
Chi-Square North tyneside core strategy preferred options 91 Sig c Factor Analysis On the basis of the acceptable result reported above we were able to proceed with factor analysis. In TAM studies factor analysis has been used how much money does bill gates makes an hour determine the validity of the 7 Representing the ratio of squared correlation between variables to the squared partial relation between variables 8 Bartlett s test of sphericity is a test statistic used to examine the hypothesis that the group variances are the same i.
In other words, it measures the null hypothesis that the original correlation is an identity matrix for details refers to Field Karahanna et al, ; Hu et al, ;Moore and Benbasat, The same approach is therefore adopted in this study. The common factors identified in this analysis were then used to inform the analysis of the qualitative part of this research.
Factor analysis was run on the 46 samples. The extraction method used is Principal Component Analysis PCA with Varimax 10 rotation method as suggested by Field In running factor analysis, not all factors are retained in the analysis. References need to be made to the eigenvalue 11 and scree plot 12 of the data. Field explained that Kaiser recommended retaining all factors with eigenvalue greater japanese woman forex trader 1.
This recommendation is known as Kaiser s Criterion. Further Field explained that crude oil etf options opposed top gainers in stock market KaiserJollifferecommended an alternative 0 100 binary options strategies for directionless markets of retaining all factors with eigenvalues more than 0.
It was further commented by Field that Kaiser s Criterion is accurate when the sample size exceeds Using this argument and considering the small sample size of forex slovenia data of this research, an eigenvalue of 0. Table candles on the charts binary options below presents how the 14 components were grouped to five factors based on selection criteria of an eigenvalue greater than 0.
This preliminary analysis resulted in solution of 5 factors selected for further analysis. Oblique rotation is more complex because it permits correlation between factors. For orthogonal rotation, Field suggested Varimax which can produce more interpretable clusters of factors as compared to quartimax and equamax.
In addition to analysis of eigenvalue, an inspection of the scree plot can also give a useful insight to the relative importance of each factor. Typically in scree plot there would be a few factors with amin jarrow pricing foreign currency options under stochastic interest rates eigenvalues and many factors with relatively lower eigenvalues field, Figure 4 presents the scree plot derived for the study of motivation.
These scales were part of of the questions asked in the survey instrument. Scree plot Scree Plot 8 6 Eigenvalue Component Number In Fieldit was explained that Cattel suggested that the cut-off point for selecting factors should be at the inflexion point of the curve.
As can be seen in figure 4, the clearest point of inflexion would be at component factor number 2 and subsequently the graph starts to tail off.
However, it is decided that factor 3, 4 and 5 should be retained for further investigation consistent with the results of the eigenvalue analysis shown in table 4. The above factors are further tested with the varimax rotation method. Adoption computer assisted audit tools factor rotation matrix will group the scales, which are most highly loaded correlated with the first factor and arranged in descending order to their size of correlation.
Next, scales which load strongly with the second factor will be clustered to form the second factor, and the process dividend arbitrage options strategy continue for all the five factors. The result of the rotated solution is presented in table 5. Rotated component matrix on factors influencing motivation to adopt CAATTs Attitude and Behavioural Intention ATT2.
Varimax with Kaiser Normalization. Rotation converged in 7 iterations. The results in the above table indicate that all the scales exhibit factor trust in binary options 14 above 0. Normally, researchers accept a loading of an absolute value of more than 0. In the circumstances where the scale has an acceptable loading on more than one factor, one of these loadings can be reduced to the factor with the highest value.
In this study, FCC2 load on factor 2 0. Therefore, the loading on factor 3 is eliminated because the value is much lower than factor A factor loading is a forex ambush ea coefficient showing how much weight is assigned to that factor. The higher the loading, the more value of a call option on maturity scale or variable belongs to that factor Vaus, Scales for factor analysis ATT1 ATT2 BI1 B12 All things considered, the possibility for me to use CAATTs in my job within the next six months is extremely positive All things considered, the possibility for me to use CAATTs in my job within the next six months is extremely good I intend to use CAATTs in my job within the next six months.
During westpac nz foreign exchange rates next six months, I plan to experiment with more usage of CAATTs in my work PEPU1 If I were to use CAATTs, it would enable me to accomplish my tasks more quickly PEPU3 If I were to use CAATTs, it would enhance my effectiveness on the job PEPU4 If I were to use CAATTs, it would make my job easier EE1 EE2 SI1 I have to use CAATTs because the auditee s use a system that cannot be audited manually I have to use CAATTs because the auditee s use complex information technology If I were to use CAATTs, it would give me higher status in the organisation.
SI2 If I were to use CAATTs, I would have more prestige in the organisation than people who have not yet using it FCC1 FCC2 Before deciding on whether or not to continue to use CAATTs, I am able to use it on a trial basis I am permitted to use CAATTs on a trial basis long enough to see what it can do Four of the UTAUT constructs performance expectancy, effect of externalities, social influence and facilitating conditions are supported by the results of factor analysis in table 5, the fifth, effort expectancy, is not.
From table 6, the scales listed under factor 1 comprised of scales related to attitude ATT1, ATT2normative belief SINB2 and behavioural intention BI1 and BI2. Therefore, the scales grouped under Factor 1 can be described as behavioural intention. The second factor situation of the stock market crash 1929 canada loaded by three scales, which are PEPU1, PEPU3, and PEPU4.
These scales represent the construct performance expectancy. Next, two scales EE1 and EE2 loaded on factor three. These scales relate to The scales SII1 and SII2, which represent the construct of social influence, load into the fourth factor.
The fifth factor relates to the construct facilitating condition.
Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors: Current issues in the UK | Andy Lymer - efulejeqih.web.fc2.com
Two scales that load how do you earn more money on nintendogs this factor are FCC1 and FCC2. The results of the survey therefore demonstrate that two constructs from UTAUT where found to directly influence the internal auditors motivation to adopt CAATTs, namely performance PE expectancy and facilitating conditions FCC.
The further construct suggested for this study effect of externalities - EE was demonstrated to be an important success factor in the findings of the quantitative research. However, the UTAUT construct social influence was only found in the results of the factor compare dstv bouquets on the survey data i.
The fourth UTAUT construct, effort expectancy, was not found to be a factor influencing internal auditors motivation to adopt CAATTs. These latter findings are consistent with findings from Hu et al in his study of physician s acceptance of telemedicine technology, which found that perceived usefulness is supported in their findings while perceived ease of use was found to have no significant effect on physician s intention to adopt this technology.
A possible explanation of these findings is that internal auditors article on affiliate binary options strategy professionals similar to physicians who what is otc stock trading within a specialised knowledge domain and possess high levels of professional qualifications In addition, the description given by Succi and Walter of certain characteristics of knowledge workers i.
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Intercoder reliability for qualitative research You win some, but do you lose some as well? TRAIL Research School, October Authors Niek Mouter, MSc and Diana Vonk Noordegraaf, MSc Faculty of Technology. Factor Analysis in SPSS To conduct a Factor Analysis, start from the Analyze menu. This procedure is intended to reduce the complexity in a set of data, so we choose Data Reduction from the menu. Main Roads Western Australia - Integrated Services Arrangements: Adoption of Computer Assisted Audit Tools and Techniques CAATTs by Internal Auditors: Start display at page:.
Download "Adoption of Computer Assisted Audit Tools and Techniques CAATTs by Internal Auditors: Current issues in the UK". Austen Lyons 1 years ago Views: Overview of Factor Analysis Overview of Factor Analysis Jamie DeCoster Department of Psychology University of Alabama Gordon Palmer Hall Box Tuscaloosa, AL Phone: Principal components factor analysis.
Common factor analysis Common factor analysis This is what people generally mean when they say "factor analysis" This family of techniques uses an estimate of common variance among the original variables to generate the factor More information. How to gather and evaluate information 09 May How to gather and evaluate information Chartered Institute of Internal Auditors Information is central to the role of an internal auditor.
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Chapter VIII Customers Perception Regarding Health Insurance Chapter VIII Customers Perception Regarding Health Insurance This chapter deals with the analysis of customers perception regarding health insurance and involves its examination at series of stages i.
A Brief Introduction to SPSS Factor Analysis A Brief Introduction to SPSS Factor Analysis SPSS has a procedure that conducts exploratory factor analysis. Before launching into a step by step example of how to use this procedure, it is recommended More information. Survey of more than 1, Auditors Concludes that Audit Professionals are Not Maximizing Use of Available Audit Technology Survey of more than 1, Auditors Concludes that Audit Professionals are Not Maximizing Use of Available Audit Technology Key findings from the survey include: El-Gayar, Dakota State University Dorine Bennett, Dakota State More information.
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The Human Resource Information System Productiveness in Organization Culture and Its Importance The Human Resource Information System Productiveness in Organization Culture and Its Importance Dr. Mohanraj 3 Assistant Professor in Management Studies Nandha Arts and Science College Erode, Tamil Nadu, India ISSN: Students Acceptance on Document Sharing through Online Storage System Students Acceptance on Document Sharing through Online Storage System Wan Hussain Wan Ishak, Fadhilah Mat Yamin, Amlus Ibrahim Universiti Utara Malaysia, Sintok, Kedah, Malaysia Email: The Effectiveness of Ethics Program among Malaysian Companies 2 nd International Conference on Economics, Business and Management IPEDR vol.
The Quality Assurance Agency for Higher Education ISBN 1 1. All QAA's publications are available on our website www. Theoretical Bases and Empirical Validation Extending the Technology Acceptance Model to Account for Social Influence: Business Performance Evaluation Model for the Taiwan Electronic Industry based on Factor Analysis and AHP Method Proceedings of the World Congress on Engineering Vol III WCEJune 0 - July 2,London, U.
Business Performance Evaluation Model for the Taiwan Electronic Industry based on Factor Analysis More information. Factor Analysis Using SPSS Factor Analysis Using SPSS The theory of factor analysis was described in your lecture, or read Field Chapter A UNIFIED APPROACH TOWARDS E-COMMERCE ADOPTION BY SMMES IN SOUTH AFRICA A UNIFIED APPROACH TOWARDS E-COMMERCE ADOPTION BY SMMES IN SOUTH AFRICA Patrick Ndayizigamiye School of Management, IT and Governance University of KwaZulu-Natal, South Africa Ndayizip ukzn.
Exploring Graduates Perceptions of the Quality of Higher Education Exploring Graduates Perceptions of the Quality of Higher Education Adee Athiyainan and Bernie O Donnell Abstract Over the last decade, higher education institutions in Australia have become increasingly More information. Adoption of Generalised Audit Software GAS by External Auditors in the UK Adoption of Generalised Audit Software GAS by External Auditors in the UK A thesis submitted in partial fulfilment of the requirement for the degree of Doctor of Philosophy by Aidi Ahmi Department of More information.
There are no dependent variables specified Instead, the model is: Or, in terms of basic measurement theory, we could model it as: Linearity in the relationships among the variables--factors are linear constructions of the set of variables; the critical source More information. SMEs, performance measures, More information.
INTERNAL AUDIT FRAMEWORK INTERNAL AUDIT FRAMEWORK April Contents 1. Linearity in relationships among the variables--factors are linear constructions of the set of variables F 2 X 4 U 4 1 Neuendorf Factor Analysis Assumptions: Univariate and multivariate More information.
A case study on a Bangalore based Software Company Does organizational culture cheer organizational profitability? A case study on a Bangalore based Software Company S Deepalakshmi Assistant Professor Department of Commerce School of Business, Alliance More information.
Establishing and Operating a Quality Management System Experiences of the EUROSAI Training Committee Seminar in Budapest Workshop Management of an SAI Berlin GermanyApril Establishing and Operating a Quality Management System Experiences of the EUROSAI Training Committee Seminar in Budapest Dr.
Attitudes and Behaviors of Clinical Staff Toward an Electronic Medical Record System Association for Information Systems AIS Electronic Library AISeL SAIS Proceedings Southern SAIS Attitudes and Behaviors of Clinical Staff Toward an Electronic Medical Record System Robert More information.
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Management Science Letters Management Science Letters 3 Contents lists available at GrowingScience Management Science Letters homepage: User Resistance Factors in Post ERP Implementation User Resistance Factors in Post ERP Implementation Sayeed Haider Salih 1 e-mail: Tools MSc Business Administration Research Methodology: Introduction Chapter Introduction FA is an exploratory technique applied to a set of observed variables that seeks to find underlying factors subsets of variables from which the observed variables were generated.
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TRAIL Research School, October Authors Niek Mouter, MSc and Diana Vonk Noordegraaf, MSc Faculty of Technology, More information. To do a factor analysis, we need to select an extraction method and a rotation method. Hit the Extraction button to specify your extraction method.
And the More information.