Utilising the technology-organisation-environment framework in understanding the adoption and usage of computer-assisted audit tools and techniques: a qualitative insight

Purpose: This study aims to use the Technology-Organisation-Environment (TOE) framework to explore how the dimensions of the framework influence companies in Ghana to adopt, implement and use computer-assisted audit tools and techniques (CAATTs) for internal audit functions. Design/methodology/approach: The study adopted a qualitative approach which allows the collection of primary qualitative data through the use of interview guide. Purposive sampling technique was used to obtain data from 38 internal auditors from 38 organisations. Findings: The results reveal that technology factors (relative advantage, complexity, compatibility) and organisational factors (firm size, technology competence, management support) influence the behavioural intention of internal audit units’ adoption and usage of CAATTs. The study further discovers that the internal auditors recognised the effect of external environmental factors on their firms’ choices to adopt and implement CAATTs. However, isomorphic pressures did not compel the late adopters of CAATTs to imitate the behaviour of their competitors. Moreover, the findings also clearly demonstrate that the use of CAATTs enhance the quality internal audit. Research limitations/implications: This study sample is confined to firms located in Ghana, indicating that the findings pertain solely to the circumstances within that country. Therefore, the findings are definitely insufficient to provide more than approximate information on themes that may be relevant in other developing countries or even in other advanced nations. Practical implications: Given that professional and regulatory bodies have been identified as key influencers, it is essential for the Institute of Internal Auditors to enhance the advocacy of CAATTs usage since the adoption of CAATTs in organisations has been proven to enhance the overall efficacy and efficiency of the audit process. Originality/value: This research adds new insights to the existing adoption theory by clarifying why certain TOE factors for CAATTs adoption are salient while others are trivial. In particular, this qualitative research unveils that mimetic pressure is not an important consideration and is not regarded as a rationale for the adoption of CAATTs by internal audit units in Ghanaian corporate organisations, contrary to the prevailing literature that views competitive isomorphic pressure as an enabling environmental factor for CAATTs adoption.