Assessment of the Purpose of the Use of GAS: A Perspective of Internal Audit Functions in Australia

Louis Smidt, Leandi Steenkamp, Aidi Ahmi, D. P. van der Nest and David Schalk Lubbe
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Louis Smidt: Tshwane University of Technology, South Africa
Leandi Steenkamp: Central University of Technology, Free State, South Africa
Aidi Ahmi: Universiti Utara Malaysia, Malaysia
D. P. van der Nest: Tshwane University of Technology, South Africa
David Schalk Lubbe: University of the Free State, South Africa

International Journal of Information Systems in the Service Sector (IJISSS), 2021, vol. 13, issue 2, 65-82

Abstract: This article explores the purpose for which GAS, as a data analytics tool, is utilised by internal audit functions in Australia. A quantitative research method was applied, and the data was analysed using descriptive statistics. The total number of online questionnaires returned was 50 (i.e., a response rate of 15.53%) from the total research population of 322 chief audit executives of internal audit functions of organisations that are registered members with the IIA-Australia. The purpose of descriptive statistics is to describe what the data looks like and to compare variables numerically; therefore, no inferences or extrapolation of the data results were made. The results of the study can be used as a benchmark that may enable CAEs to identify whether they are staying abreast of current best practice in the area of technology-based tools and techniques for tests of controls.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jisss0:v:13:y:2021:i:2:p:65-82

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