State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector
The objective of this paper is to discuss the level of information technology (IT) adoption by internal audit unit (IAU) in Malaysian public sector, the types of the IT applications implemented and the purposes of its implementation. In recent years, internal auditors have begun to realize the impo...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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EconJournals
2016-11-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://www.econjournals.com/index.php/ijefi/article/view/3589 |
| _version_ | 1797920885244428288 |
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| author | Aidi Ahmi Siti Zabedah Saidin Akilah Abdullah Ayoib Che Ahmad Noor Azizi Ismail |
| author_facet | Aidi Ahmi Siti Zabedah Saidin Akilah Abdullah Ayoib Che Ahmad Noor Azizi Ismail |
| author_sort | Aidi Ahmi |
| collection | DOAJ |
| description |
The objective of this paper is to discuss the level of information technology (IT) adoption by internal audit unit (IAU) in Malaysian public sector, the types of the IT applications implemented and the purposes of its implementation. In recent years, internal auditors have begun to realize the important of IT to perform their audit tasks. Specifically, the use of Computer Assisted Auditing Tools and Techniques (CAATTs) can help in terms of audit efficiency and effectiveness. This research employed an online and mail survey methods to gather data from 266 head of internal auditors in Malaysian public sector. The results show that the level of IT adoption by IAU in Malaysian public sector is high. However, with regards to the usage of IT specifically in auditing, it is considerably low despite the huge benefits that have been offered by the technology. Due to the nature of the data collection method, the study might reflects the perfection of the respondents which may not translate into actual practice. Further research should consider a field study to examine the real issue regarding the IT implementation in public sector.
Keywords: IT Adoption, Internal Audit Unit, Malaysian Public Sector, CAATTs
JEL Classification: M42
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| first_indexed | 2024-04-10T14:09:12Z |
| format | Article |
| id | doaj.art-ca3fb4081c564529adc836bedd778da9 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T14:09:12Z |
| publishDate | 2016-11-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-ca3fb4081c564529adc836bedd778da92023-02-15T16:09:52ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-11-0167SState of Information Technology Adoption by Internal Audit Department in Malaysian Public SectorAidi AhmiSiti Zabedah SaidinAkilah AbdullahAyoib Che AhmadNoor Azizi Ismail The objective of this paper is to discuss the level of information technology (IT) adoption by internal audit unit (IAU) in Malaysian public sector, the types of the IT applications implemented and the purposes of its implementation. In recent years, internal auditors have begun to realize the important of IT to perform their audit tasks. Specifically, the use of Computer Assisted Auditing Tools and Techniques (CAATTs) can help in terms of audit efficiency and effectiveness. This research employed an online and mail survey methods to gather data from 266 head of internal auditors in Malaysian public sector. The results show that the level of IT adoption by IAU in Malaysian public sector is high. However, with regards to the usage of IT specifically in auditing, it is considerably low despite the huge benefits that have been offered by the technology. Due to the nature of the data collection method, the study might reflects the perfection of the respondents which may not translate into actual practice. Further research should consider a field study to examine the real issue regarding the IT implementation in public sector. Keywords: IT Adoption, Internal Audit Unit, Malaysian Public Sector, CAATTs JEL Classification: M42 https://www.econjournals.com/index.php/ijefi/article/view/3589 |
| spellingShingle | Aidi Ahmi Siti Zabedah Saidin Akilah Abdullah Ayoib Che Ahmad Noor Azizi Ismail State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector International Journal of Economics and Financial Issues |
| title | State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector |
| title_full | State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector |
| title_fullStr | State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector |
| title_full_unstemmed | State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector |
| title_short | State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector |
| title_sort | state of information technology adoption by internal audit department in malaysian public sector |
| url | https://www.econjournals.com/index.php/ijefi/article/view/3589 |
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