OVERVIEW OF THE MODEL OF FACTORS AFFECTING THE SUCCESSFUL APPLICATION OF TECHNOLOGY IN AUDITING

Abstract

The auditing profession is rapidly transforming through advances in information technology. Computer-Assisted Audit Tools and Techniques (CAATs) enhance efficiency, scope, and quality, yet their adoption remains uneven across organizations and regions. This variation underscores the need to examine technological, organizational, individual, and environmental factors influencing effective and sustainable audit practices. To address this complexity, the study integrates three established frameworks - the Unified Theory of Technology Adoption and Use (UTAUT), the Technology – Organization - Environment (TOE) framework, and the DeLone and McLean (D&M) Information Systems Success Model - providing a comprehensive basis for analyzing factors that drive the successful use of technology in auditing.