Barriers and Enablers to Auditors Accepting Generalized Audit Software

摘要

Although generalized audit software (GAS) has been shown to significantly improve the efficiency and effectiveness of audits, many auditors do not use this technology.In fact, one auditor noted that, "Non-IT auditors seem overwhelmed and even intimidated by GAS tools." The study described in this article employed an online survey of 277 auditors who use generalized audit software (GAS) to determine the factors that positively and negatively affect its usage.