Abstract:

This paper presents a new paradigm of computer-assisted-auditing techniques and tools (CAATTs) acceptance calledI-TOE(Individual-Technology-Organization-Environment) in audit firms. CAATTs are audit technologies that automateaudit procedures. CAATTsallow audit work to be performed efficiently and effectively thus reducingaudit time spent.Previous researches studied CAATTs acceptance from individual auditor perceptions and did not consider issuefrom both organization and individual perspective at the same time. Therefore, this paper contributes to extend better understanding on factors that audit firms would need to consider in predictingCAATTsadoption. It applies a combination of Technology-Organization-Environment framework andUnified Theory of Acceptance and Use of Technology variables,and adds new variables of technology risk, technology fit, andtop management commitment. The framework may provide audit firms and other organizations’ internal audit departments that need to evaluate CAATTs acceptance. Future empirical studies may be done to provide evidence and empirically validate this I-TOE framework.