The use of generalized audit software by Filipino external auditors: Impact of GAS features and actual usage

• Main Authors: Andin, Cyrus John B., Herrera, Gregorio Rafael D., Nitura, Enrico T., Salazar, Chad Andrei M.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Auditing—Data processing; Auditing—Software; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/59; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1130/viewcontent/The_use_of_generalized_audit_software_by_Filipino_external_audito.pdf
• Institution: De La Salle University

As technology advances at a rapid pace, the adoption of new software and systems has become prevalent in modern organizational settings. Generalized Audit Software (GAS) is one of the more commonly used systems due to its usefulness in processing financial information for end users. This study aims to determine the correlation of GAS, alongside external factors on whether it affects the use of GAS by external auditors. The researchers would also like to compare the actual usage of six (6) features of GAS, namely database queries, ratio analysis, audit sampling, digital analysis, regression/ANOVA, and classification. The researchers intend to examine whether mediating relationships could be established. Filipino external auditors currently employed by NCR-based companies were given survey questionnaires relating to the variables of this study. The statistical tests of ANOVA, Tukey’s HSD Test, and regression analysis, the Technology Acceptance Model (TAM) served as the guide for analysis. In line with the TAM, the results mostly confirm the factors of the model on how they influence an individual’s use of GAS. It also verifies that individual and social factors directly impact the perceived usefulness of GAS features. The results showed that not all external factors have a direct impact on the perceived ease of use of GAS features. As for the frequency of use of each GAS feature, the results reveal that there is a statistically significant difference in the frequency of use of the GAS features. The results vary when examining mediating relationships. Keywords: GAS; GAS features; TAM; External auditors; External factors