Impact Analysis of Computer Assisted Audit Techniques Utilization on Internal Auditor Performance

Abstract

The background of this research is to know how the impact of using Computer Assisted Audit Techniques (CAATs) on auditor performance and what factors of auditor performance are affected by the use of Computer Assisted Audit Techniques (CAATs). This study aims to determine whether the use of Computer Assisted Audit Techniques (CAATs) in the audit process has an impact on the performance of auditors and Generate conclusions in the form of evaluation of Computer Assisted Audit Techniques (CAATs) in the audit process in order to have a positive impact on auditor performance. to evaluate the impact of using Computer Assisted Audit Techniques (CAATs). are Quantity of Work, Quality of Work, Job Knowledge, Creativeness Cooperation, Dependability, Initiative, personal qualities, and Timeliness. The method used in this research is qualitative method is descriptive analytical and evaluative, by analyzing the impact of using Computer Assisted Audit Techniques (CAATs) to auditor performance components. The results obtained are the use of Computer Assisted Audit Techniques (CAATs) have a positive impact on auditor performance components.