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This research aims to develop two models, the first of which is capable of predicting the internal auditor’s intention to adopt audit technologies, and second of which is to predict the factors that impact on the internal auditor’s perception of internal audit quality in the context of public sector auditing in Oman. The models proposed by this research are developed from existing research on technology adoption in general, as well as research on technology adoption specific to the internal audit context (Curtis & Payne, 2014; Dowling & Leech, 2014; Mahzan & Lymer, 2014). Given that Oman is only in the initial stages of utilising technology for auditing through the International Organisation for Supreme Audit Institutions (INTOSAI) working group for IT audit (Pysmenna, 2017), the internal audit context of government institutions in the Sultanate of Oman was considered appropriate for testing the models developed in this study.
Alhabsi, A. (2017) Developing and Assessing the Drivers of Usage of Computer-Assisted-Audit-Techniques (CAATs) and the factors that impact Audit Quality perceptions in Government Internal Audit. Doctoral thesis, DIT, 2017. doi.org/10.21427/n85q-4j66