Built-In Functions and Features of Data Analysis Software: Predictors of Optimal Deployment for Continuous Audit Assurance
Journal Title: Scholars Journal of Economics, Business and Management - Year 2014, Vol 1, Issue 1
Abstract
The purpose of this paper is to predict the influence of built-in-functions and features of data analysis software as external factors on Technology-Organization-Environment model. Survey approach were used to collect data from a random sample of internal auditors in Nigeria. Using multiple regression, 159 responses were analyzed. The results revealed that as audit specific software built-in functions and features becomes more complex, internal auditors are less likely to use those features due to decrease in the ease of use. Other than actual built-in functions available, the most important consideration when selecting audits software is the ease of use. This is often cited as the greatest barrier to entry for audit firms and internal audit departments. Although this study focused on the influence of built-in functions on audit software deployment, it fails to differentiate between various levels of users. The model can be used to assist audit software vendors not only to develop lee complex applications, but also to improve on more user-friendly analytical tools. The paper contributes to the continuing research in IS innovations adoption and diffusion in the context of the auditing profession.
Authors and Affiliations
Oladipupo Muhrtala TIJANI
Keywords
Related Articles
- EP ID EP382901
- DOI -
- Views 110
- Downloads 0
Ecological Civilization City Construction under New Urbanization Strategy: A Case of Chengdu City
The new urbanization has become one of the strategic focuses of social and economic development in China and Chengdu in the future, but it will have a great effect on natural resources and environment, too. The key to so...
A Literature Review of China's Aging Finance - Based on Service Perspective
Abstract:The number of the elderly is growing rapidly in China's population structure, has more than 212 million (data from the China Aging Research Center), china is becoming a country that has the oldest people. Faced...
Living Condition of Migrants in Non-Agricultural Sector of Urban Punjab
Abstract:Migration is a global phenomenon. Migration is a major demographic process that has been an integral and salient feature of human history since the time immemorial. Migration is a movement from one place to anot...
Analysis of Socio-Economic Determinants of Broiler Production in Egypt: A case Study of Sharkia Province
Abstract:The socio-economic features of broiler farmers were studied, the factors influencing productivity were analyzed and constraints to broiler industry were identified in the study area. The data was collected duri...
Analysis of Cost Management on Performance of Corporate Firms in Nigeria
This study assesses the cost management on corporate operating performance in Nigerian manufacturing companies. Specifically, the study ascertained the significant effect between cost management, operating profit and ear...