Examining CAATTs Implementation by Internal Auditors in the Public Sector


  • Aidi Ahmi Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Siti Zabedah Saidin Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
  • Akilah Abdullah Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia


CAATs, CAATTs, IT Adoption, Computerized Auditing, Public Sector


Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.


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How to Cite

Ahmi, A., Saidin, S. Z., & Abdullah, A. (2017). Examining CAATTs Implementation by Internal Auditors in the Public Sector. Indian-Pacific Journal of Accounting and Finance, 1(2), 50-56. Retrieved from http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/14



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