International Workshop on Computer Auditing Education, 2015
Presentation Session III: CAATs Track
The Relationships between Computer Auditing Activity and Performance

Tung-Hsien Wu, Feng Chia University, Taiwan.


   The majority of previous studies on CAATTs have discussed implementation willingness and the factors that influence willingness. However, few studies have addressed how internal auditing performance can be improved after implementing CAATTs. The implementation of CAATTs in the industry remains in the early stages, and the effectiveness of the CAATTs used by corporations is difficult to observe. Therefore, this study examined the relationships between the performance and computer auditing activity. The result found computer auditing activity significantly and positively influenced internal auditing performance.

Key Words : computer audit, performance, internal audit, CAATTs