Finally, the lack of empirical research on the role and effectiveness of digital audit highlights the need to develop an appropriate methodology to enhance the adoption of digital audit. Secondly, the regulators need to emphasise the requirement of audit standards to achieve the objectives. Practical Implications: Regulators need to provide a detailed framework for auditors on the importance of adopting digital audit during audit tasks. Findings: A conceptual framework comprising factors impacting the adoption of digital audit effectiveness in Malaysia was proposed based on previous studies and the transition from manual to automated audit tasks in digital audit.
Adopting technological tools for digital audit could enhance the efficiency and effectiveness of an auditor’s job performance in auditing. The Technology to Performance Chain (TPC) model outlines how technical developments affect individual performance levels in the implementation of digital audit. Design/Methodology/Approach: A literature review was conducted to provide comprehensive knowledge to determine the factors impacting the effectiveness of digital audit. Purpose: The study aims to understand the role of the external auditor in the adoption of digital audit in Malaysia. Additionally, this study provides an in-depth analysis through the use of semi-structured interviews, whereas prior studies have relied on surveys. In contrast, most studies to date in the area have taken a Western focus and have concentrated on large audit firms. Moreover, the present study takes a developing country perspective and examines a range of audit firms.
This framework has not been widely applied in auditing research and looks beyond the individual perspective to that of the organization as a whole.
This study makes several contributions to the literature including that it identifies new influential factors in the TOE framework. This study has also identified factors, not identified in previous research, as being influential including the importance of GAS availability in a range of languages and the necessity of a supportive professional and regulatory environment. Key study findings included the identification of highly influential adoption factors, especially environmental factors, such as availability of information technology-skilled auditors in the local market, client needs and expectations and client size. Results of this study are based on semi-structured in-depth interviews conducted in Indonesia with audit firms of varying sizes. This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework.
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