Technology Adoption Framework for Supreme Audit Institutions Within the Hybrid TAM and TOE Model

Babalwa Ceki () and Tankiso Moloi
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Babalwa Ceki: College of Accounting Sciences, University of South Africa, Pretoria 0002, South Africa
Tankiso Moloi: College of Business and Economics, University of Johannesburg, Johannesburg 2006, South Africa

JRFM, 2025, vol. 18, issue 8, 1-17

Abstract: Advanced technologies, such as robotic process automation, blockchain, and machine learning, increase audit efficiency. Nonetheless, some Supreme Audit Institutions (SAIs) have not undergone digital transformation. This research aimed to develop a comprehensive framework for supreme audit institutions to adopt and integrate emerging technologies into their auditing processes using a hybrid theoretical approach based on the TAM (Technology Acceptance Model) and TOE (Technology–Organisation–Environment) models. The framework was informed by insights from nineteen highly experienced experts in the field from eight countries. Through a two-round Delphi questionnaire, the experts provided valuable input on the key factors, challenges, and strategies for successful technology adoption by public sector audit organisations. The findings of this research reveal that technology adoption in SAIs starts with solid management support led by the chief technology officer. They must evaluate the IT infrastructure and readiness for advanced technologies, considering the budget and funding. Integrating solutions like the SAI of Ghana’s Audit Management Information System can significantly enhance audit efficiency. Continuous staff training is essential to build a positive attitude toward new technologies, covering areas like data algorithm auditing and big data analysis. Assessing the complexity and compatibility of new technologies ensures ease of use and cost-effectiveness. Continuous support from technology providers and monitoring advancements will keep SAIs aligned with technological developments, enhancing their auditing capabilities.

Keywords: technology adoption; supreme audit institutions; 4IR technologies; TAM-TOE model (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2025
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