English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113648/144635 (79%)
Visitors : 51616546      Online Users : 504
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/100298


    Title: From CAATTs Adoption to Continuous Auditing Systems Implementation: An Analysis Based on Organizational Routines Theories
    Authors: Sun, Chia-Ming
    Keywords: CAATTs;Continuous Auditing;Information System Control;Technological Adaptation;Organizational Routines
    Date: 2012-03
    Issue Date: 2016-08-16 15:47:16 (UTC+8)
    Abstract: Previous studies on the use of computer assisted auditing technology and techniques (CAATTs) mostly focus on computer skills and perceived usefulness of auditors, and the influential factors from organizational environments; however, they seldom emphasize the group level. In this research, we study the technological adaptation process of a case company, which continuously implemented four CAATTs projects in three years. We summarized and analyzed the routinization process of how the case company adapted their computer-aided audit procedures from an experimental action to daily usage. An approach based on organizational routines theories was adopted to study group learning and interactions among project members, and to understand how they integrated automated auditing techniques and mechanisms into the existing manual auditing procedures. The process also reveals the incremental progress of an emerging routine from CAATTs adoption to continuous auditing systems.The research results show that the documentation of CAATTs projects and group learning among different functions contribute to the routinization of automated auditing procedures; the continuous auditing system based on the automated auditing program also contributes to routinely audited tasks. However, the improvisational nature of auditing activities, implicit characteristics within general auditing software, and rigidity of automatic auditing programs cause the resistance of auditors on CAATTs use, and also impede the emergence and flexibility of computer-aided auditing procedures.
    Relation: 資管評論, 17(2), 59-85
    MIS review
    Data Type: article
    Appears in Collections:[MIS review(資管評論)] 期刊論文

    Files in This Item:

    File Description SizeFormat
    17(2)-59-85.pdf1662KbAdobe PDF2637View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback