THE EFFECT OF FACILITATING CONDITION ON COMPUTER-ASSISTED AUDIT TECHNIQUES USAGE IN NIGERIA

Francis Ojaide, Yohanna Gyang Jugu, Barnabas Onyejiaka Agochukwu

Abstract


Facilitating condition connotes the degree to which an external auditor believes organisational and technical infrastructures are available to support Computer-Assisted Audit Techniques (CAATs) usage. The use of CAATs has been argued to be determined by facilitating condition. Therefore,this is an empirical study of the effect of facilitating condition on computer-assisted audit techniques usage by external auditors in Nigeria. The primary data used in the study was obtained through the administration of questionnaires. The population of the study is made up of 1074 audit firms out of which 168 was selected for the study. Kruskal-Wallis H-Test was used to test the hypothesis of the study. The findings of this study indicate that facilitating condition does not have significant effect on CAATs usage by external auditors in Nigeria. The policy implication in this case is that Nigerian exteral auditors should create a positive attitude amongst themselves towards CAATs usage by decreasing emphasis on facilitating condition as a factor that positively affect the use of CAATs.

Keywords


Audit Firms, Computer-Assisted Audit Techniques, Facilitating condition, Unified Theory of Acceptance

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International Journal of Management Science Research ISSN ISSN 2536 – 605X(Print)

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