Prethodno priopćenje
https://doi.org/10.30924/mjcmi.31.1.5
Organizational adoption of computer-assisted audit tools and techniques in internal auditing: a literature review
Katarina Topolko Herceg
; Faculty of Organization and Informatics, University of Zagreb, 42000 Varaždin, Croatia
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* Dopisni autor.
Sažetak
Despite the recognized importance of Computer-Assisted Audit Tools and Techniques (CAATTs) in enhancing the efficiency of internal auditing, there is a lack of a critical literature review analyzing the organizational factors influencing their adoption. This research was necessitated by the lack of substantial literature relating to this narrowly focused topic. The objective of this research is to analyze the literature concerning the theoretical foundations of the organizational adoption of CAATTs in internal auditing. This study applies a literature review of scientific studies on organizational adoption of CAATTs in internal auditing and offers a comprehensive synthesis of existing findings, identifies gaps in current knowledge, and outlines the theories that have been used. Despite their potential, the adoption of CAATTs in internal auditing within organizations remains inconsistent and is influenced by a variety of technological, organizational, and environmental factors. Findings highlight that the existing literature largely neglects the role of moderating variables in the adoption process. The Technology-Organization-Environment framework has been identified as the most commonly used theoretical framework for adopting CAATTs at the organizational level. The results reveal a notable discrepancy where CAATT’s adoption levels are higher than actual usage rates, suggesting that organizational integration has not yet resulted in full operational utilization. The findings indicate that factors across different theoretical frameworks do not influence the organizational adoption of CAATTs equally, with organizational and environmental drivers often outweighing technological readiness.
Ključne riječi
Computer-Assisted Audit Tools and Techniques; CAATTs; internal auditing; organizational technology adoption; Technology-Organization-Environment framework; TOE framework
Hrčak ID:
348354
URI
Datum izdavanja:
25.2.2026.
Posjeta: 0 *