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.


Download data is not yet available.


Abu-Musa, A.A. (2008), Information technology and its implications for internal auditing: An empirical study of Saudi organizations. Managerial Auditing Journal, 23(5), 438-466.

Ahmi, A., Kent, S. (2013). The utilisation of generalized audit software (GAS) by external auditors, Managerial Auditing Journal, 28(2), 88-113

Ahmi, A., Saidin, S. Z., Abdullah, A., Che Ahmad, A., & Ismail, N. A. (2016). State of Information Technology Adoption by Internal Audit Department in Malaysian Public Sector. International Journal of Economics and Financial Issues, 6(7s), 103-108.

Asgari, J., Soleimaniam, M., & Goli, M. D. (2013). The Barriers of Using Computer-Assisted Auditing Techniques in the Private-Sector Auditing Enterprises in Iran. Journal of Basic and Applied Scientific Research, 3(4), 683-686.

Belfo, F., & Trigo, A. (2013). Accounting Information Systems: Tradition and Future Directions. Procedia Technology, 9, 536-546.

Braun, R. L. & Davis, H.E. (2003). Computer Assisted Audit Tools and Techniques: Analysis and Perspectives. Managerial Auditing Journal, 18 (9), 725-731.

Coderre, D. (2009). Internal Audit: Efficiency Through Automation. New Jersey: John Wiley & Sons.

Grand, C. L. (2001). Use of Computer-Assisted Audit Tools and Technique (CAATTs) Part 1, IT Audit, 4, The Institute of Internal Auditor. Retrieved 8 January 2017 from https://www.auditnet.org/audit-library/computer-assisted-audit-tools-and-techniques-caatt.

Karkar, K. V. (2002). Computer Assisted Audit Techniques. Retrieved 22 January 2017, from http://www.lexsite.com/services/network/caa/ar23-d.shtml

Mahzan, N. & Lymer, A. (2014). Examining the Adoption of Computer-Assisted Audit Tools and Techniques: Cases of Generalized Audit Software Use by Internal Auditors. Managerial Auditing Journal, 29 (4), 327-349.

Mahzan, N., & Lymer, A. (2009). Examining adoption of computer-assisted audit tools and techniques (CAATTs) by internal auditors: Cases of UK internal auditors. Proceedings of 12th International Business Information Management Association (IBIMA) Conference (pp. 1-46). Kuala Lumpur, Malaysia.

Perbendaharaan Malaysia (2004). Pekeliling Perbendaharaan Bil. 9 Tahun 2004: Pelaksanaan Audit Dalam di Kementerian/Jabatan Persekutuan dan Kerajaan Negeri.

Phua, L. K., Lau, A. H. P., & Patel, C. (2011). Competitive advantages of audit firms in the era of international financial reporting standards: An analysis using the Resource-Based View of the firm. 2010 International Conference on E-Business, Management and Economics, 3, 308-313.

Rezaee, Z., Elam, R. & Sharbatoghlie, A. (2001). Continuous Auditing: The Audit of the Future. Managerial Auditing Journal, 16(3), 150-158.

Rosli, K., Yeow, P. H. P. & Siew, E. G. (2012). Factors influencing audit technology acceptance by audit firms: A new I-TOE adoption framework. Journal of Accounting and Auditing: Research & Practice, 1-11.

Sayana, S. A. (2003). Using CAATs to Support IS Audit, Information Systems Control Journal, 1, 21-23.

Sun, C-M. (2012). From CAATTs Adoption to Continuous Auditing Systems Implementation: An Analysis Based on Organizational Routines Theories. MIS Review, 17 (2), 59-85.

Weidenmier, M. L. & Ramamoorti, S. (2006), Technology and internal auditing. Journal of Information Privacy and Security, 20(1), 205-219.

Zainol, S. S., Samsuri, A. S., Tunku Arifin, T. R., Hussin, S., Othman, M. S., & Jie, S. J. (2017). Determinants of Computer Assisted Audit Techniques (CAATs) Adoption. A Study in Small and Medium Practices in Malaysia. European Journal of Business and Social Sciences, 6(2), 135-150.






Main Section

How to Cite

Examining CAATTs Implementation by Internal Auditors in the Public Sector. (2017). Indian-Pacific Journal of Accounting and Finance, 1(2), 50-56. https://doi.org/10.52962/ipjaf.2017.1.2.14

Similar Articles

1-10 of 43

You may also start an advanced similarity search for this article.