DOI: 10.36347/sjebm.2014.v01i01.002

Pages: 7-18

Abstract: The purpose of this paper is to predict the influence of built-in-functions and features of data analysis software as external factors on Technology-Organization-Environment model. Survey approach were used to collect data from a random sample of internal auditors in Nigeria. Using multiple regression, 159 responses were analyzed. The results revealed that as audit specific software built-in functions and features becomes more complex, internal auditors are less likely to use those features due to decrease in the ease of use. Other than actual built-in functions available, the most important consideration when selecting audits software is the ease of use. This is often cited as the greatest barrier to entry for audit firms and internal audit departments. Although this study focused on the influence of built-in functions on audit software deployment, it fails to differentiate between various levels of users. The model can be used to assist audit software vendors not only to develop lee complex applications, but also to improve on more user-friendly analytical tools. The paper contributes to the continuing research in IS innovations adoption and diffusion in the context of the auditing profession.