L’IMPACT INDIVIDUEL PERÇU D’UN LOGICIEL D’AUTOMATISATION D’AUDIT PAR LES AUDITEURS FINANCIERS MAROCAINS : RESULTATS D’UNE ENQUETE EXPLORATOIRE

Abstract

To meet the challenges of rapid advances in client technology, audit standards urge auditors to use audit technology to increase audit efficiency and effectiveness. However, recent research suggests that audit technology use is fairly low, so, the audit performance can’t be reached. This research proposes to study the acceptance determinants and success of audit technology used by external auditors on their mission. Mobilizing two IS theories: the acceptance of technology at the individual level, including the technology acceptance model (Davis, 1989) and the success of technology at the individual level, the conceptual model, established according to a systemic approach, formalize relations between acceptance determinants, beliefs auditor, satisfaction and the perceived individual impact of EWP. The exploratory factor analysis and internal coherence analysis revealed the unidimensionality of the scales of measurements and eliminated items that reduced psychometric quality measures. Also, the result indicate, firstly the importance of external variables to determinate the acceptance of this technology; Secondly, that the use of EWP have a significant impact on the auditors productivity, audit and service quality.