Aidi Ahmi

The utilisation of generalized audit software (GAS) by external auditors

Purpose – Generalized audit software (GAS) is the tool use by auditors to automate various audit tasks. As most accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS is the most popular of computer assisted audit tools and techniques (CAATTs), research shows that there is little evidence that GAS has been universally adopted by external auditors. The purpose of this paper is to investigate the utilization of GAS by external auditors in the UK. The paper focuses on small and medium-sized audit firms in the UK whereas most other GAS studies have examined “Big 4” firms. Registered statutory auditors have been selected as a sample. Design/methodology/approach – A framework was developed to identify a range of relevant factors which are important when considering the application of GAS. A web-based survey has been used to gather the perceptions based on the responses from 205 statutory auditors across the UK. The questions posed to respondents were mapped against the framework. Findings – The research finds that the utilization of GAS is unusually low among audit firms in the UK. About 73 per cent of external auditors make no use of GAS, due to the perceived limited benefit of using GAS for auditing small clients. While some respondents recognized the advantages of GAS, they were put off by what they believed to be high implementation costs; significant learning curve and adoption process; and lack of ease of use – they showed a preference for using traditional manual auditing methods instead. Research limitations/implications – The paper focuses on small and medium-sized auditors, and as such the results cannot be extrapolated to Big 4 auditors. Consequently, the responses and conclusions are relevant to the use of GAS during audits of smaller and medium-sized companies which make up the client base of such audit firms. Originality/value – This is one of the few studies that have sought to research the utilization of GAS by the external auditor.

Current state of web accessibility of Malaysian ministries websites

Despite the fact that Malaysian public institutions have progressed considerably on website and portal usage, web accessibility has been reported as one of the issues deserves special attention. Consistent with the government moves to promote an effective use of web and portal, it is essential for the government institutions to ensure compliance with established standards and guidelines on web accessibility. This paper evaluates accessibility of 25 Malaysian ministries websites using automated tools i.e. WAVE and Achecker. Both tools are designed to objectively evaluate web accessibility in conformance with Web Content Accessibility Guidelines 2.0 (WCAG 2.0) and United States Rehabilitation Act 1973 (Section 508). The findings reported somewhat low compliance to web accessibility standard amongst the ministries. Further enhancement is needed in the aspect of input elements such as label and checkbox to be associated with text as well as image-related elements. This findings could be used as a mechanism fo...

An extension of technology acceptance model to determine factors that influence the intention to use electronic collection system in Nigerian federal hospitals

The aim of this paper is to develop a conceptual framework that would be used in determining the factors that influence the behavioral intention to use electronic collection system in federal government owned hospitals in Nigeria. The framework is supported by Technology Acceptance Model (TAM) as the underlying theory of the study. Past literature on individual user intention were thoroughly reviewed and found that TAM is fit appropriate in explaining the phenomenon under study. Based on the reviewed literature, it is expected that perceived usefulness and perceived ease of use will influence the intention of users (employees) to use e-collection system in the performance of their job tasks in Nigerian federal hospitals. In other words, users with higher perception on the system’s usefulness and its ease of use are more likely to express their interest and willingness to use the system. In addition, the study has extended TAM with facilitating conditions construct and the research is expected to discover ...