Abstract: Majority of current businesses are shifting towards adopting computerized accounting information systems. This trend tends to have effects on the performance of IT audit, financial reports audit and tracing e-source documents. The adoption of CAATs as audit technologies enables auditors to carry out effective and efficient IT audit work performance and to mitigate audit time. The objective of this study is to examine the performance expectancy that influence the computer assisted auditing techniques (CAATs)
Keywords: Computer Assisted Audit Techniques (CAATs).
Title: The impact of Computer Assisted Auditing Techniques (CAATs) on development of audit process: an assessment of Performance Expectancy of by the auditors
Author: Dr. Ahmad Marei, Prof. Emer. Dr. Takiah Binti Mohd Iskandar
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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