ACL: How competent Royal Malaysian Customs Department (RMCD) auditors are in utilizing it?
The world is currently entering into the Industrial Revolution 4.0 (IR 4.0). IR 4.0 is characterized by the existence of a wide range and more sophisticated new technologies which has taken over most of the current ways of business operations. The technology advances have become the ticket for most...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2021
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/9372/1/s826261_01.pdf https://etd.uum.edu.my/9372/2/s826261_02.pdf |
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| Summary: | The world is currently entering into the Industrial Revolution 4.0 (IR 4.0). IR 4.0 is characterized by the existence of a wide range and more sophisticated new technologies which has taken over most of the current ways of business operations. The technology advances have become the ticket for most of the businesses to embark into a borderless business, including internal auditors. It is important as keeping the pace with technology advancement will help auditors to perform their job effectively and efficiently. In Royal Malaysian Customs Department (RMCD), the conventional auditing methods has taken place for decades. Therefore, auditors are comfortable with
the conventional methods instead of auditing with the help of an audit tool, such as the Audit Command Language (ACL). Hence, this study is intended to examine the factors that influence the competency level of RMCD auditors in utilizing ACL. Hence, this study investigates the relationship between effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) towards the competency level of RMCD auditors of Northern Region in utilizing ACL. The quantitative method is employed and auditors in Northern Region are the targeted respondents. A total of 107 questionnaires were distributed and 88 responses were
returned and used for further analyses. Data collected were analysed using the Statistical Package for the Social Sciences (SPSS) Version 26. Results from the analyses conducted showed that effort expectancy, facilitating conditions, willingness (behavioural intention), and knowledge acquisition (training) have significant relationships with auditors’ competency level. Therefore, the findings of this study
provides beneficial inputs for RMCD to consider more comprehensive usage of ACL among its auditors. The implications of the findings, limitations, and directions for future research were discussed. |
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