Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia

The emerging use of technology give an impact to audit profession in a way that more IT auditors are needed in the organization to conduct audit procedure with the help of technology or Computer Assisted Audit Techniques (CAATs) like data analytics as it deemed to be as helpful tool in expediting th...

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Main Author:	Hannan Zamilah, Hamdi
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/11410/1/s829445_01.pdf https://etd.uum.edu.my/11410/2/s829445_02.pdf
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id	my-uum-etd.11410
record_format	uketd_dc
spelling	my-uum-etd.114102024-10-27T00:52:53Z Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia 2023 Hannan Zamilah, Hamdi Mat Saat, Rafeah College of Business (COB) College of Business HF5667 Professional Ethics. Auditors. The emerging use of technology give an impact to audit profession in a way that more IT auditors are needed in the organization to conduct audit procedure with the help of technology or Computer Assisted Audit Techniques (CAATs) like data analytics as it deemed to be as helpful tool in expediting the work of auditors. Therefore, current study analyzed the correlation between performance expectancy, effort expectancy, social influence, facilitating conditions and IT skills on intention to use data analytics, as well as analyzing the correlation between facilitating conditions, IT skills and intention to use on actual usage of data analytics. The variables used in this study was adopted from Unified Theory of Acceptance and Use of Technology (UTAUT) and IT Competency theory. Data was collected in the form of online survey from 72 internal auditors in the internal audit department of central bank in Malaysia, and the analysis of data was conducted using SmartPLS. The findings of the study suggest that performance expectancy, social influence and facilitating conditions have a positive significant influence on internal auditor’s intention to use data analytics, however effort expectancy has no significant influence on intention to use. Meanwhile, IT skills and intention to use have positive significant influence on the actual usage of data analytics by central bank’s internal auditors. This study contributed to both theoretical and practical implications where UTAUT and IT competency theory are proven, and reader can gain insights on the perception of central bank’s internal auditors on data analytics in conducting audit procedure. Future research can expand the study by collecting data from other financial institutions in Malaysia. 2023 Thesis https://etd.uum.edu.my/11410/ https://etd.uum.edu.my/11410/1/s829445_01.pdf text eng 2027-01-31 staffonly https://etd.uum.edu.my/11410/2/s829445_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mat Saat, Rafeah
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Hannan Zamilah, Hamdi Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia
description	The emerging use of technology give an impact to audit profession in a way that more IT auditors are needed in the organization to conduct audit procedure with the help of technology or Computer Assisted Audit Techniques (CAATs) like data analytics as it deemed to be as helpful tool in expediting the work of auditors. Therefore, current study analyzed the correlation between performance expectancy, effort expectancy, social influence, facilitating conditions and IT skills on intention to use data analytics, as well as analyzing the correlation between facilitating conditions, IT skills and intention to use on actual usage of data analytics. The variables used in this study was adopted from Unified Theory of Acceptance and Use of Technology (UTAUT) and IT Competency theory. Data was collected in the form of online survey from 72 internal auditors in the internal audit department of central bank in Malaysia, and the analysis of data was conducted using SmartPLS. The findings of the study suggest that performance expectancy, social influence and facilitating conditions have a positive significant influence on internal auditor’s intention to use data analytics, however effort expectancy has no significant influence on intention to use. Meanwhile, IT skills and intention to use have positive significant influence on the actual usage of data analytics by central bank’s internal auditors. This study contributed to both theoretical and practical implications where UTAUT and IT competency theory are proven, and reader can gain insights on the perception of central bank’s internal auditors on data analytics in conducting audit procedure. Future research can expand the study by collecting data from other financial institutions in Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Hannan Zamilah, Hamdi
author_facet	Hannan Zamilah, Hamdi
author_sort	Hannan Zamilah, Hamdi
title	Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia
title_short	Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia
title_full	Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia
title_fullStr	Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia
title_full_unstemmed	Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia
title_sort	factors influence the usage of data analytics in audit procedure by internal auditor of central bank in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/11410/1/s829445_01.pdf https://etd.uum.edu.my/11410/2/s829445_02.pdf
_version_	1818647172282843136

Factors Influence The Usage of Data Analytics in Audit Procedure By Internal Auditor of Central Bank in Malaysia

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