Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study

Almagrashi, Ahmad; Mujalli, Abdulwahab; Khan, Tehmina; Attia, Osama

doi:10.1186/s43093-023-00231-2

Future Business Journal

Table 1 Constructs, measurement and their source

From: Factors determining internal auditors’ behavioral intention to use computer-assisted auditing techniques: an extension of the UTAUT model and an empirical study

Constructs	Code	Indicators	References
Trust	TRU1	“I believe that computer-assisted audit techniques tools are trustworthy”	[10, 39]
	TRU2	“I trust computer-assisted audit techniques tools”
	TRU3	“I do not doubt the results of computer-assisted audit techniques tools”
	TRU4	“I would trust computer-assisted audit techniques tools to do the job correctly”
	TRU5	“Computer-assisted audit techniques have the ability to fulfill its task”
Effort Expectancy	EE1	“Learning how to use computer-assisted audit techniques tools is easy for me”	[99]
	EE2	“My interaction with computer-assisted audit techniques tools is clear and understandable”
	EE3	“I find computer-assisted audit techniques tools easy to use”
	EE4	“I would find it easy to get the computer-assisted audit techniques tools to do what I want them to do”
Performance expectancy	PE1	“Using the computer-assisted audit techniques enables me to accomplish tasks more quickly”	[99]
	PE3	“Using the computer-assisted audit techniques increases my productivity”
	PE3	“Using the computer-assisted audit techniques would reduce the time I spend on unproductive activities”
	PE4	“Using the computer-assisted audit techniques would increase the quality of the audit”
Satisfaction	SAT1	“I was very content with computer-assisted audit techniques tools”	[25, 36]
	SAT2	“I was very pleased with computer-assisted audit techniques tools”
	SAT3	“I was satisfied with the computer-assisted audit techniques tools ' efficiency”
	SAT4	“I am delighted with computer-assisted audit techniques tools”
Social Influence	SI1	“People who influence my behavior think that I should use computer-assisted audit techniques”	[48, 99]
	SI2	“People who are important to me think that I should use computer-assisted audit techniques”
	SI3	“People in my organization who use computer-assisted audit techniques have more prestige than those who do not use it”
Organizational influence	OI1	“Specialized instruction and education concerning computer-assisted audit techniques is available to me”	[78, 99]
	OI2	“Management is aware of the benefits that can be achieved with the use of computer-assisted audit techniques”
	OI3	“Management always supports and encourages the use of computer-assisted audit techniques for work duties”
	OI4	“Management is likely to be interested in adopting computer-assisted audit techniques in order to gain competitive advantage”
Facilitating conditions	FC1	“I have the resources necessary to use computer-assisted audit techniques tools”	[99]
	FC2	“I have the knowledge necessary to use computer-assisted audit techniques tools”
	FC3	“I have support of a person or a group of persons to use computer-assisted audit techniques tools”
	FC4	“Individual formal training on computer-assisted audit techniques tools during graduation, Masters or intensive courses influence my interest in IT usage for audit purposes”
Behavioral Intention	BI1	“Assuming I had access to computer-assisted audit techniques, I intend to use it”	[25, 74, 99]
	BI2	“Given that I had access to computer-assisted audit techniques, I predict that I would use it”
	BI3	“I plan to use computer-assisted audit techniques in the future”
Use CAAT	USE1	“I use computer-assisted audit techniques to evaluate fraud risks”	[2, 48]
	USE2	“I use computer-assisted audit techniques to identify journal entries and other adjustments that need to be tested”
	USE3	“I use computer-assisted audit techniques to check the accuracy of electronic files”
	USE4	“I use computer-assisted audit techniques to re-do procedures (i.e., aging of accounts receivable, etc.)”
	USE5	“I use computer-assisted audit techniques to select sample transactions from key electronic files”
	USE6	“I use computer-assisted audit techniques to sort transactions with specific characteristics”
	USE7	“I use computer-assisted audit techniques to test an entire population instead of a sample”
	USE8	“I use computer-assisted audit techniques to obtain evidence about control effectiveness”
	USE9	“I use computer-assisted audit techniques to evaluate inventory existence and completeness”

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