sustainability
Article
The Influence of Technological Factors on the
Computer-Assisted Audit Tools and Techniques Usage
during COVID-19
Abdalwali Lutfi 1,2, * and Hamza Alqudah 3, *
Citation: Lutfi, A.; Alqudah, H. The
Influence of Technological Factors on
the Computer-Assisted Audit Tools
and Techniques Usage during
COVID-19. Sustainability 2023, 15,
7704. https://doi.org/10.3390/
su15097704
Academic Editor: Francesco Nocera
Received: 9 March 2023
Revised: 28 April 2023
Accepted: 3 May 2023
Published: 8 May 2023
Copyright: © 2023 by the authors.
Licensee MDPI, Basel, Switzerland.
This article is an open access article
distributed under the terms and
conditions of the Creative Commons
Attribution (CC BY) license (https://
creativecommons.org/licenses/by/
4.0/).
Sustainability 2023, 15, 7704. https://doi.org/10.3390/su15097704
1 Department of Accounting, College of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia
2 Applied Science Research Center, Applied Science Private University, Amman 11931, Jordan
3 Accounting Department, Faculty of Administrative and Financial Sciences,
Irbid National University, Irbid 2600, Jordan
* Correspondence: aalkhassawneh@kfu.edu.sa (A.L.); h.qudah@inu.edu.jo (H.A.)
Abstract: There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs)
in developing nations regardless of its importance to audit productivity and cost reduction, and this
holds particularly true in the public sector entities’ internal audit departments. Accordingly, this
article aims to explore how technological factors, such as relative advantage, complexity, compatibility,
observability, and trialability, contribute to the use of CAATTs in Jordan’s public sector internal audit
during the COVID-19 pandemic and the impact of the pandemic on the profession’s outcome. The
study also seeks to evaluate how the use of these tools affects the effectiveness of internal auditing,
with the IT knowledge of the auditors serving as a moderating variable. This study used 91 usable
responses from the internal audit managers of Jordanian public sector institutions. The study used
the Diffusion of Innovation (DOI) theory to develop the proposed research model. Using Partial
Least Squares Structural Equation Modeling (PLS-SEM), the study result indicated that technological
factors, with the exception of complexity, had a positive and significant effect on CAATTs use in the
public sector internal audit departments. Based on the findings, using CAATTs has a positive and
significant effect on internal audit effectiveness and IT knowledge has a positive moderating effect
on the relationship between CAATTs usage and internal audit effectiveness. Owing to the public
sector significance to the economy of Jordan, the findings have implications for the internal audit
profession, regulators, and decision-makers in proposing new legislation and regulations when it
comes to internal audit. Further, through the lens of the social implications, this study proposed
that CAATTs usage in public sector institutions can positively improve their capability to reach the
role of internal audit in protective public funds and limiting corrupt practices in the public sector.
The paper contributes to theory by providing insight into the effect of factors on the use of CAATTs
in the public sector of Jordan. This study, to the best of the author’s knowledge, is the first study
that has tackled the moderating role of auditors’ IT knowledge on the CAATTs use–internal audit
effectiveness relationship in the public sector context.
Keywords: Diffusion of Innovation (DOI) theory; Computer-Assisted Tools and Techniques (CAATTs);
internal audit effectiveness; IT knowledge; public sector
1. Introduction
Audit technology has been generally used for improving the quality of audits, which
is why the US Auditing Standards has mandated its use [1–3]. More specifically, the US
Statement of Auditing Standards (SAS) No 316.52 mandates the need for the auditor to
use computer-assisted audit techniques to obtain enriching evidence concerning the data
of accounts and electronic transaction files [4,5] towards the identification of fraud and
risks. Along the same line, CAATTs can be generally referred to as technology used for
audit task completion [2,6]. Additionally, CAATTs have also been referred to as various
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tools, technologies, and software that auditors use towards controlling and affirming
tests, analyzing and controlling financial statement information, and overseeing auditing
activities [7–9].
Further, CAATTs are becoming increasingly important in the public sector as they can
enhance the effectiveness and efficiency of internal audit activities. The use of CAATTs
enables auditors to analyze large volumes of data in a more accurate and efficient manner,
which is particularly important in the public sector where there are large and complex
datasets [2]. In many countries, the use of CAATTs is mandatory for public sector auditors.
For example, the United States Government Accountability Office (GAO) requires the
use of CAATTs in its audits of federal agencies. Similarly, the International Standards for
Supreme Audit Institutions (ISSAI) require that public sector auditors use CAATs where
appropriate. However, the adoption and use of CAATTs in the public sector varies across
countries and jurisdictions. Some public sector auditors may face challenges in adopting
and using CAATTs due to a lack of resources, technical expertise, or organizational culture.
In addition, there may be concerns regarding data security and privacy in the public sector,
which may limit the use of CAATTs. Despite these challenges, there is a growing trend
towards the use of CAATTs in the public sector. Many public sector auditors are recognizing
the potential benefits of CAATTs and are investing in the necessary resources and training
to support their use. Additionally, advancements in technology and data analytics are
making it easier for auditors to use CAATTs and to derive insights from large datasets.
A review of relevant studies showed that CAATTs is the use of technology for the
performance of auditing, and these include the use of Utility Programs, Electronic Working
Papers, Electronic Spreadsheets, Purpose-Written Programs, Test Data, Parallel Simulation,
Integrated Test Facility (ITF), Generalized Audit Software (GAS), and Embedded Audit
Modules [9–12]. Moreover, CAATTs use effectiveness can lead to enhanced internal control,
informed decision-making, and facilitated auditing task processes [13]. Such effectiveness
is highlighted in the user’s capability of using audit technology to obtain information for
the purpose of meeting control and improvement requirements [14,15]. Hence, auditors’
effective use of CAATTs is a must while auditing to ensure accurate and authentic evi-
dence [13]. Lack of effectiveness among users and lack of qualification and experience
may hinder the end game—auditor’s IT knowledge thus has a moderating role between
CAATTs use and the effectiveness of such use.
In the case of developing nations, technology use in accounting has progressed, which
has given rise to the need to examine audit technology use within them [9]. This is of urgent
need concerning the importance of high-level quality audits in guaranteeing the financial
reporting integrity, particularly in developing nations, wherein questionable quality and
transparency has been related to financial reporting [11,16]. Notably, the recent COVID-19
pandemic and its impact on the process of accounting has been followed by the automatic
development of audit processes [17–19], making CAATTs important to keep abreast of
developments, especially because a significant relationship exists between auditing and the
auditing environment [20].
More specifically, in Jordan, regardless of the advancements in information technol-
ogy [21] and the evidence that using such technology can enhance the performance and
effectiveness of task completion [11,12,22], the public sector of the country is still ineffective
when it comes to internal audit task completion [23]. This has been exacerbated further by
the COVID-19 pandemic [24].
Thus, the focus of this paper is on CAATTs use among the Jordanian public sector
internal auditors [25]. Studies of this caliber in the literature evidenced that, owing to
the intricacies of public sector transactions and the environmental complexity [23,26], the
growth level and the extent of tool use have been left behind in public sector institutions.
Thus, the question arises as to the lack of CAATTs use among auditors in the public sector,
and in this paper the primary aim is to examine the factors that may have caused the issue,
particularly during and following the COVID-19 pandemic.
Sustainability 2023, 15, 7704 3 of 22

Literature dedicated to IT use has extensively employed the Diffusion of Innovation

(DOI) theory proposed by [27] to explain the use of technological innovations among
firms. The theory is generally adopted to explain technology use in light of relative
advantage, compatibility, observability, trialability, and complexity [28,29]—variables that
can strengthen or hinder technology use [30]. Based on the theory, there are perceived
innovation characteristics that can affect its adoption or rejection [31].
The lack of studies concerning the DOI theory in the field of auditing and auditing
innovation has been exacerbated by the limited focus on external audit in developed nations,
largely ignoring the internal audit departments for advanced technology in developing
nations, particularly in the public sector [32]. Moreover, the drivers or preventers of
new innovation adoption in public sector internal audit varies from one context to the
next, which holds true from developed to developing nations [33]. Hence, this study
examines the effect of technological factors on CAATTs use, with IT knowledge of auditors
as the moderating variable in the Jordanian public sector, using the DOI theory as the
underpinning theory.
Added to the above, there is a need to develop the outcomes of the effect of IT
knowledge among internal auditors in explaining DOI variables. Such refinement is
required to improve the DOI validity and usefulness in the field of CAATTs research, and
this study minimizes the literature gap by determining if the IT knowledge of internal
auditors has a moderating role on the relationship between using CAATTs and its use
effectiveness. It is noteworthy to mention this pioneering study is one of the few that
focused on CAATTs use and its explanation through DOI technological factors, and in turn,
the effectiveness of such use—all this is encapsulated and proposed in one framework as
opposed to distinct ones and is examined in the period ravaged by the COVID-19 pandemic.
The study objectives are to contribute to decision makers, including the relevant
ministers, parliament and senate, upper management, and internal auditors, as well as
software providers when it comes to understanding the usage decisions of CAATTs in
the public sector among internal auditors during COVID-19 and its aftermath. Further,
it is proposed that CAATTs usage in public sector institutions can positively improve
their capability to reach the role of internal audit in protective public funds and limiting
corrupt practices in the public sector. The established research objective can be achieved
through addressing the research questions, “To what extend did technological factors,
namely relative advantage, complexity, compatibility, observability, and trialability, directly
affect the use of CAATTs in the public sector internal audit domain during the COVID-19
pandemic?”, “To what extend did the use of CAATTS affect its effectiveness of use in the
public sector internal audit domain during the COVID-19 pandemic?”, and “Did the IT
knowledge of internal auditors moderate the relationship between CAATTs use and its use
effectiveness in the public sector internal audit domain during the COVID-19 pandemic?”.

2. Literature Review
There exists a fairly extensive literature on IT audit, albeit those dedicated to the
factors driving and inhibiting CAATTs use are still limited [8]. For instance, the factors
influencing IT audit quality, using support tools, were the focus of [34] work, but the authors
did not address the factors of CAATTs use among auditors. Studies concerning CAATTs
development and application auditors are plentiful [2,9,13,20,35,36], but they have been
largely conducted among external auditors [33,34,37,38]. Such studies include documented
instances as to the reasons behind CAATTs adoption among external auditors [1,4,39,40],
with only a few dedicated to internal auditors [41–44]. Aside from this, prior literature on
the subject is limited to the private sectors of developed nations, with the public sector
being the recipient of minimal attention, particularly when it comes to the internal audit
public sector in Jordan.
Research on the factors influencing CAATTs use does exist in the literature, with
the majority of them focusing on the individual level rather than on the organizational
one. In this regard, the acceptance of CAATTs needs to begin from the decision of the
Sustainability 2023, 15, 7704 4 of 22

organization to obtain it through an investment and facilitate its use for individual working
within the organization. Moreover, theories abound concerning technology use in the IS
research field [45], with the most extensively adopted being [46] TAM, Ajzen’s [47] TPB,
and Venkatesh et al.’s [48] Unified Theory of Acceptance and Use of Technology. In addition
to the above are Rogers’s [27] Diffusion of Innovation (DOI) theory and Tornatzky and
Fleischer’s [49] TOE framework. From these theories, both DOI and TOE are firm-level
theories, while TAM, TPB, and UTAUT are individual-level ones. Prior studies using TOE
for examining CAATTs use or a combination of TOE and DOI are few and far between,
with each study employing various factors on the basis of the studies’ contexts. Limited
studies are more pronounced when it comes to using DOI in the internal audit case and,
thus, this study attempts to shed light on the use of CAATTs on the organizational level.
Furthermore, studies concerning IT use has adopted Rogers’s [27] DOI to explain
technology use among firms; in fact, DOI is a commonly utilized theory of the same, with
the main focus on technological characteristics, namely relative advantage, complexity,
observability, compatibility, and trialability [28,29]—factors that either promote or inhibit
the use of technology [30]. Several studies acknowledge and accept the critical innovation
characteristics that may influence its adoption/rejection [31], and thus, DOI is used in this
study to explain the determinants of CAATTs use among public sector internal auditors
in Jordan.

The Computer-Assisted Audit Tools and Techniques (CAATT)

CAATTs have been generally referred to as technology that assists in audit task
completion [6]. This definition was followed by the one using the term ‘different tools,
technologies, and software’ that assist auditors to directly control and affirm tests, analysis
and monitor financial statement information, and oversee auditing activities [7]. Based on
the above, this paper defines CAATTs as the technology use that assists auditors to perform
audit, including Utility Programs, Electronic Working Papers, Electronic Spreadsheets,
Parallel Simulation Software, Purpose-Written Programs, Audit Automation, Test Data,
Embedded Audit Modules, Integrated Test Facility, Integrated Test Facility, and Generalized
Audit Software [10].
CAATTs enable the freedom to obtain information in the system while being inde-
pendent of the user, confirm the used software quality, and enhance the accuracy of audit
tests and their efficiency, leading to a long-term, low-cost audit. In the same way, CAATTs
enable the auditor to save time by facilitating the above, and in the majority of cases they
supplant manual testing methods with strategies, sparing the auditor hours/days on the
audit process. For instance, CAATTs can be used in two sheets generated in a couple of
seconds to determine if any invoice contains irrelevant order/goods receipts, a far-cry from
the generation of 25 invoices and wasting resources on the items in order to confirm the
same in a three-way coordination. Thus, using CAATTs allows auditors to reap advantages
while arranging and directing audits and reporting the audit findings [50]. As such, this
study attempts to shed light on the factors preventing/promoting internal audit depart-
ments in the Jordanian public sector to reap the benefits of CAATTs, and to determine the
effect on its use effectiveness. The study also attempts to determine the moderating role of
IT knowledge among auditors in the CAATTs use–use effectiveness relationship.
The public sector’s internal audit task effectiveness and the use of Computer-Assisted
Audit Tools and Techniques (CAATTs) could be influenced by auditors’ IT knowledge.
Auditors’ IT knowledge can have two potential impacts: it can either enhance the benefits
of CAATTs use or mitigate their limitations. When IT knowledge is high, auditors can
utilize CAATTs more efficiently and gain superior insights for decision-making. This
can lead to improved overall audit quality and increased effectiveness of internal audit
tasks. On the other hand, low IT knowledge may result in challenges when using CAATTs,
forcing auditors to rely on manual testing procedures or misinterpret CAATTs-generated
results. Consequently, this may reduce internal audit task effectiveness and result in
inaccuracies or errors during the audit process. Therefore, auditors’ IT knowledge level
 utilize CAATTs more efficiently and gain superior insights for decision-making. This can
lead to improved overall audit quality and increased effectiveness of internal audit tasks.
On the other hand, low IT knowledge may result in challenges when using CAATTs, forc-
ing auditors to rely on manual testing procedures or misinterpret CAATTs-generated re-
sults. Consequently, this may reduce internal audit task effectiveness and result in inac-
Sustainability 2023, 15, 7704 5 of 22
curacies or errors during the audit process. Therefore, auditors’ IT knowledge level plays
a pivotal role in moderating the relationship between CAATTs use and internal audit task
effectiveness in the Jordanian public sector. Higher IT knowledge levels can increase the
plays a pivotal role in moderating the relationship between CAATTs use and internal audit
benefits of CAATTs and reduce
task effectiveness their
in the limitations.
Jordanian Conversely,
public lowerITITknowledge
sector. Higher knowledgelevels
levelscan increase
may limit the advantages of CAATTs, exacerbate their limitations, and diminish internal
the benefits of CAATTs and reduce their limitations. Conversely, lower IT knowledge levels
audit task effectiveness.
may limit the advantages of CAATTs, exacerbate their limitations, and diminish internal
audit task effectiveness.
3. Underpinning Theory and Hypotheses Development
3. Underpinning
Diffusion of Innovation Theory
Theory and (DOI)Hypotheses
has its basisDevelopment
in sociology and was first pro-
posed in the 1960s for examining different technology
Diffusion of Innovation Theory (DOI) has its basis types [49]. in
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first proposed
velop the innovation
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for examining and according to Moore
technology typesand Benbasat
[49]. [29] the the-
It was proposed to develop the
ory is builtinnovation
on five innovation characteristics,
decision process, namely,torelative
and according Moore and advantage,
Benbasatcomplexity,
[29] the theory is built
compatibility,
on observability,
five innovation and trialability. The
characteristics, authors
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observability, technologies
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The authors The DOI the theorytheoryframework
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study characteristics
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acteristics validity by determining Thus, this
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the public sector of
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logical factors influence on the use of CAATTs (see Figure 1). This study contributes to technological factors
the influence
DOI theory literature by extending its use to CAATTs and by testing the IT knowledge of literature
on the use of CAATTs (see Figure 1). This study contributes to the DOI theory
by extending
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of study.
new area of study.

DOI theory’s technological factors

Relative advantage

Trialability Internal Audit

CAATTs
Tasks’
usage
Compatibility Effectiveness

Observability
IT knowledge

Complexity

Figure 1. Research Model.

Figure 1. Research Model.
3.1. Relative Advantage
According to Rogers [51], the relative advantage is the level to which an innovation
is viewed to be better than its predecessor [54]. Generally speaking, IT is an instrument
that is utilized to obtain sustainable relative advantage [55–58]. Studies on this effect
have evidenced the positive perceived gain of technology use–relative advantage of IT
innovation relationship [59], and as such innovative practices and the use of technology
generally provide users with a sustainable advantage [60,61].
In the case of using CAATTs in public organizations, the benefits from its use need
to be understood by the internal audit departments in such organizations [9] in order so
that they can obtain differentiation, facilitate it for their tasks, and use creative techniques
to best meet the stakeholders’ demands [62]. This may be exemplified by eyewear shops
Sustainability 2023, 15, 7704 6 of 22

that differentiate themselves from their rivals by using technology to enable shoppers to
test their items prior to buying them [63]. Added to this, Chandra and Kumar [60] found
that relative advantage has a significant effect on the augmented reality use intention, and
in the context of CAATTs use, Siew et al. [9] revealed that relative advantage, as a control
variable, significantly and positively affected the use of CAATTs. It is thus proposed in
this paper that relative advantage will boost the public sector to adopt the technology in
internal audit departments, in other words:
H1. Relative advantage had a positive effect on the use of CAATTs in the public sector during the
COVID-19 pandemic.

3.2. Complexity
Complexity refers to the level to which an innovation is viewed to be difficult to
understand and use. According to Rogers [51], new technology/system use may end in
failure if it is viewed to be too challenging to use—for instance, challenges in process
changes to work in tandem and thus, ease of use of technology facilitate its improved use
level [64,65]. It is important for users to understand new technology, because the newer the
technology, the more sophisticated it will be, and the higher level of uncertainty could lead
to its complex use process [66,67].
Complexity has been illustrated as a significant factor in innovation use [65,68], and this
is why decision-makers face the question as to whether or not to adopt innovation [69–71].
In comparison to other innovation elements, prior studies have confirmed that complexity
negatively relates to new technology use [64,72–75]. In CAATTs use among internal auditors
of the public sector, the perception of CAATTs use is full of complexity and, thus, the
likelihood of adoption is lower. This leads to the following hypothesis:
H2. Complexity had a negative effect on the use of CAATTs in the public sector during the
COVID-19 pandemic.

3.3. Compatibility
Compatibility refers to the perception that the innovation matches the values, past
experiences, and needs of potential users [51]. With regards to the use of CAATTs in
the public sector, compatibility is the level to which the technology fits with the existing
infrastructure, practices, values, and culture of the public institutions [51,76]. Past studies
on technology innovation adoption have revealed mixed results, with some findings
indicating no effect of compatibility on CAATTs use [77,78], while others support its
negative effect [9]. According to Martinez et al. [79], compatibility forms a bottleneck that
could affect the use of new technology.
The majority of studies examined compatibility as one of the major factors that influ-
ence innovation use (e.g., CAATTs) [64,74,80]. More specifically, Zhu et al. [80] reported
that it is the top factor that influences the post-use of digital transformation in European en-
terprises. Meanwhile, Rogers [51] insisted that compatibility between technology (CAATTs)
and company policies would make its adoption easier. It is thus argued that public sector
internal audit departments consider CAATTs as compatible if it is aligned with their current
needs, values, and culture, and thus, it is proposed that:
H3. Compatibility had a positive effect on the use of CAATTs in the public sector during the
COVID-19 pandemic.

3.4. Trialability
According to Rogers [51], trialability refers to the level to which an innovation may
be tested and experimented with prior to actual use, and this trial or experimentation is
important to the decision of the organization to adopt the innovation [9,81]. In a related
study, Alshamaila et al. [64] revealed that trialability can minimize uncertainties in the
use of cloud computing among SMEs, and thus, it is a significant factor that influences
technology systems usage [78,82–86]. With regards to the use of CAATTs, the public
Sustainability 2023, 15, 7704 7 of 22

sector internal audit departments need to test the system prior to its adoption to ensure
its usefulness and reliability in task completion and to justify its adoption. Hence, in this
study, the trialability of CAATTs is argued to support the adopt it for the use of internal
audit departments in the public sector and, as such, the following hypothesis is proposed:
H4. Trialability had a positive effect on the use of CAATTs in the public sector during the COVID-
19 pandemic.

3.5. Observability
Generally speaking, observability is the extent of people’s view of the effect of using
technology. Successful use of new technology mitigates uncertainty and makes individuals
and the whole organization willing to adopt it [27]. Based on a review of innovation
articles, Kapoor et al. [87] proposed observability as a driver of innovation use among
organizations, while empirical testing of the variable by several authors [9,74,78,88,89]
revealed its significant relationship with technology use. The majority of the studies,
however, reported a weak relationship between the two variables, such as Ramdani and
Kawalek [90] and Sun et al. [91], indicating inconclusive findings concerning the role
of observability in using technology [92,93]. This study contends that if CAATTs use
and its advantages are observed by the public sector institutions and their internal audit
departments, their likelihood to adopt it will heighten and, thus, this study proposes that:
H5. Observability had a positive effect on the CAATTs use in the public sector during the
COVID-19 pandemic.

3.6. CAATTs Usage and Internal Audit Tasks’ Effectiveness

In several countries, including Belgium, Hungary, Denmark, Malaysia, the US, and
Switzerland, CAATTs have been legally accepted, with its audit databases used to record
audits. Meanwhile, in the UK, CAATTs is employed for data analysis development and
for obtaining documentation outcome, and in South Africa, it is used for security analysis,
audit planning, and audit-related documents preparation.
The literature on CAATTs use among auditors for their auditing tasks is extensive [6],
even during and after the COVID-19 pandemic. CAATTs cover processes including e-
worksheets, artificial intelligence tools, and statistical analysis software predicting breaches
or failures in financial statements [6,94,95]. Both auditor circles and audit firms reap the
benefits from CAATTs as it enables them to decrease audit cost, enhance audit and produc-
tivity quality, maintain audit reports, and enhance the effectiveness of the overall audit [96].
It also allows them to carry out complex tax calculations manually and to examine the
internal controls set up by the Public Company Accounting Oversight Board (PCAOB)
towards facilitating effective control based on the Sarbanes–Oxley Act (Section 404) and
towards enhancing the detection of fraud [97].
It is without doubt that technology-based auditing generates higher effectiveness and
capability when it comes to carrying out internal audit tasks, within which IT works towards
minimizing time to complete tasks, minimizing costs spent, enhancing the audit quality,
lessening the risks, and maximizing profitability and market shares [5,98,99]. Performance
improvement is significant for minimizing the gap between the internal auditors’ use of
CAATTs and its effectiveness. The DOI posits a positive relationship between the two
variables (CAATTs use and its effectiveness) [29,100]. Added to this, Daouda et al. [20]
showed that CAATTs use among audit firms in Jordan positively affects the performance
and effectiveness of the audit, which means there is a fit between the users and technology,
and this influences performance. The study therefore proposes that CAATTs use influences
internal audit effectiveness among internal auditors in public institutions in Jordan. Thus,
this study proposes the following hypothesis for testing:
H6. CAATTs use had a positive effect on the audit task effectiveness in the public sector during the
COVID-19 pandemic.
Sustainability 2023, 15, 7704 8 of 22

3.7. Auditors’ IT Knowledge Moderates the Relationship between CAATTs Use and Internal Audit
Task Effectiveness
The extensive use of computerized IS paves the way for auditors to efficiently and effec-
tively obtain audit evidence, and this is clear from the interrogation and use of test data files
that is possible through CAATTs. Nevertheless, using CAATTs and other technologies of its
kind also has its disadvantages and its complex requirements (e.g., experts’ involvement),
which could take time and be costly, particularly in the first phase of installation. Lack of
experts would lead to the need for existing staff training in CAATTs use in auditing tasks,
and this takes financial resources, auditors’ commitment, and time [101]. In the same line of
study, Merhout and Buchman [102] explained that in understanding technologies and their
use in the business environment, auditors need to be equipped with IT knowledge and
technological skills in order to use technology for better and more accurate auditing [103].
Moreover, the established standards from the Standards for Information Systems Auditing
(SISA) 040: Competence issued by ISACA [4] mandates that information system auditors
have to be qualified with technical knowledge and skills to conduct auditing work, and
such skills and knowledge need to be upgraded and updated through ongoing training
and education levels.
Therefore, the relationship between the use of CAATTs and internal audit task effec-
tiveness in the public sector could be influenced by the level of auditors’ IT knowledge.
Auditors’ IT knowledge can moderate this relationship in two ways: by enhancing the
benefits of CAATTs use or by reducing their limitations. On one hand, when auditors have
a higher level of IT knowledge, they are more likely to effectively use CAATTs and derive
greater benefits from their use. For example, auditors with high IT knowledge may be able
to more effectively analyze and interpret the data generated by CAATTs, leading to greater
insights and more informed decision-making. This, in turn, can enhance the effectiveness
of internal audit tasks and improve overall audit quality. On the other hand, when auditors
have a lower level of IT knowledge, they may struggle to effectively use CAATTs and
derive benefits from their use. This can lead to limitations such as increased reliance on
manual testing procedures or the misinterpretation of results generated by CAATTs. These
limitations can reduce the effectiveness of internal audit tasks and may result in errors
or inaccuracies in the audit process. Therefore, the level of auditors’ IT knowledge can
moderate the relationship between CAATTs use and internal audit task effectiveness in the
Jordanian public sector. When auditors have a higher level of IT knowledge, the benefits
of CAATTs use are likely to be enhanced, while their limitations are likely to be reduced.
In contrast, when auditors have a lower level of IT knowledge, the benefits of CAATTs
use may be limited, and their limitations may be exacerbated, resulting in lower levels of
internal audit task effectiveness.
Furthermore, the COVID-19 pandemic has highlighted the importance of IT knowl-
edge in organizations at all levels and sectors, considering the shift towards online works.
In the case of internal audit, IT knowledge among auditors has led to enhanced CAATTs
effectiveness, and the lack of it affected such effectiveness in a negative direction. In other
words, technology availability makes no difference if its proper use is not followed, just as
a smartphone buyer who does not know how to use it will not obtain any benefit from it.
Based on the above, it can be contended that the use of CAATTs has a significant effect on its
use effectiveness among auditors equipped with a good level of IT knowledge, compared
to the same among auditors lacking such knowledge. This study thus determines if the
IT knowledge of auditors has a moderating role in the relationship between CAATTs use
and its use effectiveness during the COVID-19 pandemic among Jordanian public sector
internal auditing institutions. Thus, this study proposes that:
H7. IT knowledge had a moderating effect on the relationship between CAATTs use and internal
audit task effectiveness in public sector during the COVID-19 pandemic.
Sustainability 2023, 15, 7704 9 of 22

4. Methodology
The present study population includes all of the Jordanian public sector institutions
(due to the small size of the population), except for the Ministry of Interior and the Min-
istry of Foreign Affairs and Expatriates due to the confidential nature of their data [104].
The sample frame includes 23 ministries, 218 governorates, 27 independent bodies, and
10 universities. Hence, the study sample includes 278 entities distributed in the Kingdom
of Jordan. For the purpose of achieving the study objectives, surveys were distributed to
278 internal audit departments in the public sector of Jordan from 20 May to 25 August 2022.
The author made two follow-up reminders through email, WhatsApp, and phone calls.
From the analysis of the demographic data, the majority of respondents (66.8%) were
male respondents, while the rest (33.2%) were female respondents, and the majority of
them worked as internal audit department managers (54.8%), with some being financial
audit managers (32.4%) and others managerial audit managers (12.8%). The majority of
respondents (45.3%) held master degrees, several (38.6%) held bachelor degrees, while a
few (6.9%) were PhD holders and diploma degree holders (9.2%).
There were 94 responses, out of which two were found to be incomplete, in a way that
15% of the questions had no responses and thus missing data was calculated by construct
and were revealed to be below 1% [105]. Because this was the case, mean value replacement
rather than case-wise deletion was used in rectifying the issue [105]. The study followed
Hair et al.’s [106] recommendation of mean replacement in SPSS software for missing
values. One outlier response was also eliminated based on extreme values exclusion in
SPSS boxplot [107]. Following the process of data cleaning, the total useable responses for
analysis numbered a total of 91 responses.
The sample size was tested through power-analysis (G*Power) software, and the
responses were revealed to be sufficient for the use of PLS-SEM [108–112]. Wherein, PLS-
SEM was used for analyzing the relationships between latent variables in a structural model.
It is a form of structural equation modelling that is particularly useful for analyzing complex
models with small to medium-sized samples. The PLS-SEM approach involves two main
models: the measurement model and the structural model. The measurement model is
concerned with the relationship between the observed indicators and the underlying latent
constructs. It is used to establish the validity and reliability of the measurement instruments
used to measure the constructs of interest. The measurement model specifies the factor
loadings, the convergent validity, and the discriminant validity of the latent constructs.
On the other hand, the structural model is concerned with the relationships between the
latent constructs. It specifies the path coefficients and R-squared values for the endogenous
constructs. Additionally, the early responses were compared with late responses for non-
response bias determination, and no significant differences were found [113].

4.1. Measurement of Variables

The items in the developed questionnaire were mainly adopted from past survey
instruments in the literature that were already validated [114]. Additionally, a pilot study
was carried out in the audit departments prior to the actual survey to test the questionnaire
survey items’ reliability and the instructions and items’ clarity.
In designing the research procedures and statistical controls, the study followed Pod-
sakoff et al.’s [115] recommendations to manage Common Method Variance. Specifically,
two different measurements of independent and dependent variables were adopted in
the questionnaire—for the independent variables, the scale endpoints and formats varied
from bipolar measurement scale from strongly disagree to strongly agree, while for the
dependent variables they varied from unipolar measurement from never used at all to
extensively used. This method ensures minimized biases in the method, stemming from the
commonalities in the scale endpoint. Another detail adopted was that the instructions clari-
fied the absence of right and wrong answers when it came to their perceptions regarding
using audit technology so that they could answer freely without bias [115].
Sustainability 2023, 15, 7704 10 of 22

The study’s dependent variable Is the level of CAATTs use among internal auditors in
the departments of public sector institutions in Jordan, and based on this, the major applica-
tions of CAATTs were included, and they are as follows: Audit Automation Software (which
generates a trial balance and schedules relevant to keeping evidence of audit/assurance
engagement), Test Data (a set of transaction input data that the auditor prepares for testing
the application program/procedural processes), Generalized Audit Software (which assists
the auditor in accessing the system database of the client for extracting data and performing
audit function analysis), Embedded Audit Modules (which is a programmed audit module
integrated in the application program of the client and is used to determine transactions
that meet the measures of the auditor). Such transactions are reviewed in actual real-time
or in stages. The final application is Parallel Simulation Software (the abstraction of the
real application of the client that is developed to mimic the client application generated
results). A model may be utilized for comparison of the results and evaluation of the
information reliability—information produced by the system of the client [6,8,9,94,116].
This variable was measured by instruments adopted from relevant studies [117,118], which
measured it as the total product score of the number of CAATTs applications adopted and
the level of audit tasks carried out through their use. Such aggregate score is a sufficiently
robust measure for assessing the level of technology use implementation and use, and such
operationalization covers two essential IT/IS use characteristics [118].
Moreover, each CAATT’s score was aggregated to form one item total score for the
dependent variable (CAATTs use). Aligned with the IS use studies [117–119], the percentage
of the carried-out audit tasks using CAATTs was analyzed in light of five groups (0%
depicting never use, 1–25%, 26.5%, 51.75%, and 76–100% depicting extensively used)
ranging from 1 to 5. Each CAATTs application response was aggregated to develop a
single-item total score for the dependent variable.
Aside from the above, the independent variable items were gauged using a 5-point
bipolar scale that ranged from strongly disagree, depicted by 1, to strongly agree, depicted
by 5, following Venkatesh and Bala [118] and Moore and Benbasat [29]. The items of each
variable are listed in Table 1.

Table 1. Measurements of Constructs.

Construct Operational Definition Measurement

Calculated by totaling the product scores of
CAATT applications. Product score of a specific
CAATTs’ Usage are specialized software
CAATT application: Percentage of audit task
applications used by internal auditors in the public
conducted using (a) audit automation, (b)
sector to automate and streamline audit processes
generalized audit software, (c) database SQL
CAATTs’ Usage and to perform audit procedures, such as data
search & retrieval, (d) test data, (e) parallel
analysis, data extraction, and data transformation,
simulation software, or (f) embedded audit
to enhance internal audit efficiency, effectiveness,
modules, scaled as 1: 0% (never use at all), 2:
and accuracy.
1–15%, 3: 16–30%, 4: 31–45%, 5: 46–60%, 6: 61–75%,
and 7: 76–100% (extensively used) [9,118].
Four items measured this construct, adapted from
Venkatesh and Bala [118], including: (1) CAATT
Relative advantage is a concept used in innovation
will improve audit efficiency through reduced
theory to describe the degree to which an
paperwork during COVID-19, (2) CAATT will
innovation (CAATTs) is perceived as being better
Relative Advantage increase internal audit departments productivity
than the status quo or alternative solutions in
during COVID-19, (3) CAATT will reduce error
terms of its benefits and advantages for the
rates in the audit process during COVID-19, (4)
internal audit of the public sector.
CAATT will help reduce cost in auditing
operations during COVID-19.
Sustainability 2023, 15, 7704
Table 1. Cont.
Construct Operational Definition
Compatibility is a concept used in innovation
theory to describe the degree to which an
Compatibility innovation (CAATTs) is perceived as being
consistent and aligned with the existing system,
practices, and values of its potential users.
Trialability is a concept used in innovation theory
to describe the degree to which an innovation
Trialability (CAATTs) is perceived as being easy to experiment
with and evaluate before being fully adopted in
the public sector.
Complexity is a concept used in innovation theory
to describe the degree to which an innovation
Complexity (CAATTs) is perceived as difficult to understand
and use by internal auditors in the public sector
(potential users).
Observability is a concept used in innovation
theory to describe the degree to which the
Observability outcomes and benefits of an innovation (CAATTs)
can be observed, measured, and communicated to
others.
IT knowledge is the degree to which an internal
auditors has the necessary skills, expertise, and
IT knowledge
understanding to effectively use and manage IT
tools and systems.
Internal audit tasks effectiveness is the degree to
which the internal audit function performs its
Internal audit tasks tasks with due professional care and in accordance
effectiveness with auditing standards, resulting in the provision
of reliable and relevant information to the
organization’s management and stakeholders.
11 of 22
Measurement
Three items measured this construct, adapted from
Venkatesh and Bala [118], including: (1) CAATT
are compatible with our institution work
procedures, (2) CAATT will fit in well with
internal auditors’ tasks in performing audits
during COVID-19, (3) CAATT are compatible with
our department’s current ways of carrying out
audits during COVID-19.
Four items were also used to measure the
trialability (TRL) of CAATTs, adopted from
Venkatesh and Bala [118]. The items state that: (1)
Our institution has ample opportunity to test
different CAATTs during COVID-19, (2) CAATTs
during COVID-19 are available in the institution
for software testing, (3) Prior to CAATTs use
decision, our institution had the opportunity to
test them out, and (4) Our institution was allowed
to use CAATTs on a trial basis to see what it they
could offer during COVID-19.
Five items measured this variable, adapted from
Moore and Benbasat [29], including: (1) CAATTs
during COVID-19 are difficult to understand, (2)
CAATTs during COVID-19 are
technically-complex audit tools, (3) it is difficult for
internal auditors to use CAATTs in auditing
during COVID-19, (4) using CAATTs during
COVID-19 requires a lot of mental effort, (5)
learning to operate CAATTs during COVID-19 is
hard for internal auditors.
Three items, adopted from Venkatesh and Bala
[118], were used to measure observability (OBSR),
and they were: (1) Our institution has observed
what others can do with CAATTs during
COVID-19, (2) Our institution can easily observe
other firms use of CAATTs during COVID-19, (3)
Our institution has had several opportunities to
observe the use of CAATTs during COVID-19.
Five items measured this variable, adapted from
Thong [119], including: (1) Our internal auditors
are IT literate, (2) Our internal auditors’
understanding of CAATTs is very good, (3) Our
institution has at least one internal auditor who is
a CAATTs expert, (4) Our internal auditors know
how to operate CAATTs, (5) our internal auditors
have experience with CAATTs.
15 measurement items were adopted from Alzeban
and Gwilliam [120], and they cover the
development of the organization’s productivity,
the capability to plan, assessment of the
compatibility between the results and assigned
objectives, valuation and improvement of risk
management, response to internal audit
recommendations, internal control systems
assessments, and recommendations for
improvements.
Sustainability 2023, 15, 7704 12 of 22

4.2. Data Analysis Technique

The study carried out data statistical analysis with the help of PLS-SEM, which is
suitable considering that the research has a small sample size [105]. PLS-SEM is a suitable
technique to be applied to situations that are exploratory in nature [106] and when the
study objectives stress the prediction and explanation of the variance of the main dependent
variable by various independent variables. These conditions match the present study, with
the main objective being to determine the influencing factors of DOI on CAATTs usage in
the internal audit departments.

5. Result
At the item level, the loadings were obtained, and the results are tabulated in Table 2,
within which six indicators (CMPX1, RA3, IATE1, IATE12, IATE13, and IATE 15) obtained
values that did not meet the acceptable 0.7 standard loading and were hence excluded
from analysis following Hair et al. [105]. All the results satisfy the discriminant validity
condition, with the entire items loading higher on their respective constructs compared to
other model constructs [106]. This left the examination and analysis of the measurement
model and the structural model in that order, as per Hair et al.’s [105] suggestion.

Table 2. Loadings, AVEs, Composite Reliability, and Cronbach’s alpha for measurement items.

Construct Item Loading AVE Composite Reliability Cronbach’s Alpha

CAATT Usage CAATTU 1 1 1 1
IADZ IADZ 1 1 1 1
RA1 0.729

Relative RA2 0.773

0.51 0.91 0.89
Advantage * RA3 0.564
RA4 0.713
* CMPX1 0.481
CMPX2 0.718
Complexity CMPX3 0.728 53 0.84 0.79
CMPX4 0.744
CMPX5 0.791
CPTB1 818
Compatibility CPTB2 0.821 0.64 0.77 0.74
CPTB3 0.704
TRL1 878
TRL2 0.809
Trialability 0.71 0.90 0.88
TRL3 0.705
TRL4 0.862
OBSR1 0.784
Observability OBSR2 0.831 0.67 0.93 0.92
OBSR3 0.914
* IATE1 0.432
IATE2 0.657
Internal audit
IATE3 0.703 0.50 0.88 0.87
tasks’ effectiveness
IATE4 0.634
IATE5 0.628
Sustainability 2023, 15, 7704 13 of 22

Table 2. Cont.

Construct Item Loading AVE Composite Reliability Cronbach’s Alpha

IATE6 0.706
IATE7 0.718
IATE8 0.758
IATE9 0.754
Internal audit IATE10 0.739 0.50 0.88 0.87
tasks’ effectiveness
IATE11 0.719
* IATE12 0.464
* IATE13 0.582
* IATE14 0.537
IATE15 0.726
IT knowledge ITK1 0.768 0.50 0.76 0.79
ITK2 0.731
ITK3 0.626
* ITK4 0.395
* ITK5 0.448
* Values were deleted.

5.1. Measurement Model

The measurement model’s convergent validity test results are displayed in Table 2,
covering the loadings, composite reliability, and Cronbach’s alpha values of the items. The
Cronbach’s alpha values exceeded 0.70 and the AVE values were higher than 0.5—both
establishing convergent validity [105].
The study also tested the measurement model’s discriminant validity in order to
establish the distinction of each variable from the model variables. This was achieved at
both levels (item and construct) using cross-loadings in Fornell–Larcker criterion values,
the result of which are displayed in Table 3. Squared AVE for the pairs of constructs were
higher than the constructs’ correlations, thus establishing discriminant validity [105,121].

Table 3. The square roots of AVE.

Construct CAAT-TU RA CMPX CPTB TRL OBSR IATE ITK

CAATTU 1
RA 0.73 0.86
CMPX 0.51 0.75 0.77
CPTB 0.60 0.71 0.63 0.79
TRL 0.59 0.08 0.71 0.64 0.81
OBSR 0.46 −0.07 0.59 0.71 0.77 0.89
IATE 0.41 0.53 0.58 0.63 0.73 0.71 0.78
ITK 0.52 0.60 0.54 0.71 0.41 0.36 0.53 0.74

Prior to the assessment of the structural model, the study examined the inner variance
inflation factor (VIF) values of the independent variables. According to past studies [105],
VIF values ranging from 1.25 to 4.7 are acceptable as they are lower than 5.0, which is the
maximum value. The acceptable values indicate the absence of collinearity issues.
Sustainability 2023, 15, x FOR PEER REVIEW 14 of 22

Sustainability 2023, 15, 7704 [105], VIF values ranging from 1.25 to 4.7 are acceptable as they are lower than 5.0, 14 of 22
which
is the maximum value. The acceptable values indicate the absence of collinearity issues.

5.2. Structural Model

5.2.
The analysis
The analysisof ofthe
thestructural
structuralmodel
modelwas wasrequired
requiredfor for testing
testing thethe hypotheses
hypotheses regard-
regarding
ing the use of CAATTs (see Figure 2). Based on the results, relative advantage,
the use of CAATTs (see Figure 2). Based on the results, relative advantage, compatibility, compati-
bility, trialability,
trialability, and observability
and observability had significant
had significant effectseffects on CAATTs
on CAATTs use (βuse (β = 0.311,
= 0.311, p<
p < 0.01,
0.01,
β β = 0.252,
= 0.252, p <β
p < 0.01, 0.01, β = 0.210,
= 0.210, p < and
p < 0.01, 0.01,βand β = 0.264,
= 0.264, p <respectively)
p < 0.01, 0.01, respectively) but com-
but complexity
plexity
had had no
no effect (βeffect (β =p >
= 0.061, 0.061,
0.05).p Added
> 0.05). to
Added to this, CAATTs
this, CAATTs use has ause has a significant
significant positive
positive
effect oneffect on the effectiveness
the effectiveness of internal
of internal audit(βtasks
audit tasks (β = 0.237,
= 0.237, p < 0.01).
p < 0.01). TableTable 4 shows
4 shows that
H1,
thatH3,
H1,H4,
H3,H5,
H4,andH5, H6
andareH6all supported.
are all supported.

Relative advantage
p-value = 0.000

Trialability Internal audit

p-value = 0.001
CAATTs tasks
usage effectiveness
Compatibility
p-value = 0.000

IT Knowledge
p-value = 0.042
Observability
p-value = 0.000

Complexity
p-value = 0.168

Figure 2.
Figure 2. PLS
PLS estimate’s.
estimate’s.

On the whole, based on the results, the constructs’ path coefficients were significant
Table 4. Result of Hypotheses Testing (Direct Effect).
and robust. Specifically, the path coefficient for the relative advantage to CAATTs use is
Hypothesis Testing positive and
Path significant, whicht Statistics
Coefficient indicates support for H1. Based on this result,
p-Values internal au-
Result
dit managers’ perception of the relative advantage of CAATT use will contribute to en-
H1: RA → CAATTU 0.311 3.96 0.000 ** Supported
H2: CMPX → CAATTU hancing its adoption 0.061 among internal 3.27 audit departments.
0.168 ** Not supported
H3: CPTB → CAATTU Moving0.252on to H3, based on the 3.83results, there is 0.000
a positive
** and significant relationship
Supported
H4: TRL → CAATTU between compatibility
0.210 and the use of CAATTs, which
0.963 shows
0.001 ** that CAATTs’ increased com-
Supported
H5: OBSR → CAATTU patibility will 0.264
lead to its increased 4.27use. For H4, a positive
0.000 ** and significant
Supported
result was ob-
H6: CAATTU → IAE 0.237
tained for trialability and its effect3.83 0.000 **
on CAATTs use, indicating an increaseSupported
in such use with
Indirect effect model the increase in the level of trialability and opportunities for testing. Similarly, observabil-
H7: ITK × CAATTU → IAE ity was found to have a significant
0.171 positive relationship
2.163 0.042with
* CAATTs, which shows that
Supported
with observability comes CAATTs usage in institutions. There is also a significant positive
Note: CAATTU—CAATT usage; RA—relative advantage; COM—compatibility; CPLX—complexity; IATE—internal audit tasks’
effect of CAATTs use AITK—auditors’
effectiveness; on internal audit ITtask effectiveness—in other words, using CAATTs
knowledge.
would lead to increased 2 effectiveness
R = 0.43 percent of internal audit task achievement. The PLS algo-
rithm presents the model with 0.43
Note: * p-values < 0.01; ** p-values < 0.05. explained variances.

On the whole, based on the results, the constructs’ path coefficients were significant
and robust. Specifically, the path coefficient for the relative advantage to CAATTs use is
positive and significant, which indicates support for H1. Based on this result, internal audit
managers’ perception of the relative advantage of CAATT use will contribute to enhancing
its adoption among internal audit departments.
 Table 4. Result of Hypotheses Testing (Direct Effect).

Hypothesis Testing Path Coefficient t Statistics p-Values Result

H1: RA → CAATTU 0.311 3.96 0.000 ** Supported
Sustainability 2023, 15, 7704 15 of 22
H2: CMPX → CAATTU 0.061 3.27 0.168 ** Not supported
H3: CPTB → CAATTU 0.252 3.83 0.000 ** Supported
H4: TRL → CAATTU 0.210 0.963 0.001 ** Supported
H5: OBSR → CAATTUMoving on to H3, based 0.264on the results, there 4.27 is a positive and
0.000 ** significant relationship
Supported
H6: CAATTU → IAE between compatibility and the
0.237 use of CAATTs,3.83 which shows
0.000 **that CAATTs’ increased
Supported
compatibility will lead to its increased use. For H4, a positive and significant result was
Indirect effect model
obtained for trialability and its effect on CAATTs use, indicating an increase in such use with
H7: ITK × CAATTU → IAE 0.171 2.163 0.042 * Supported
the increase in the level of trialability and opportunities for testing. Similarly, observability
Note: CAATTU—CAATT usage; RA—relative advantage; COM—compatibility; CPLX—complexity;
was found to have a significant positive relationship with CAATTs, which shows that with IATE—internal
audit tasks’ effectiveness;
observability comes CAATTs AITK—auditors’
usage in institutions.IT knowledge.
There is also a significant positive effect
𝑅 0.43 percent
of CAATTs use on internal audit task effectiveness—in other words, using CAATTs would
Note:
lead to* p-values < 0.01;
increased ** p-values < of
effectiveness 0.05.
internal audit task achievement. The PLS algorithm
presents the model with 0.43 explained variances.
Following
Following the the direct
direct effects,
effects, the
the indirect
indirect effect
effect model
model waswas tested
tested through
through the the applica-
applica-
tion of the
tion of theinteraction
interactioneffects
effectsofofITIT knowledge
knowledge ononthethe relationship
relationship between
between CAATTsCAATTs use
use and
and the effectiveness
the effectiveness of internal
of internal auditaudit task performance.
task performance. The bootstrap
The bootstrap procedure
procedure was
was used
used 5000
with withre-samples
5000 re-samples
[105] and[105]
was and wasonbased
based on the specifications
the specifications that acceptable
that acceptable t-values aret-
values are from 0.963 to 4.27 at the significance level of p< 0.05. In this study,
from 0.963 to 4.27 at the significance level of p < 0.05. In this study, the moderating effect of the moder-
ating effect
auditors’ ITof auditors’ IT
knowledge knowledge
(H6) (H6) on thebetween
on the relationship relationship
CAATTsbetween
use and CAATTs
internaluseaudit
and
internal audit taskwas
task effectiveness effectiveness
significantwas significant
at (t-value at (t-value
= 3.83, p < 0.5)=(refer
3.83, pto<Figure
0.5) (refer to Figure
2), indicating
2),
thatindicating
the positivethat the positive
effect of the useeffect of the use
of CAATTs on theof CAATTs on the
effectiveness effectiveness
of audit of audit
tasks is stronger
tasks isthe
when stronger when
auditors’ the auditors’
IT knowledge IT aknowledge
is of is of Figure
high level (see a high 3).
level (see Figure 3).

5
4.5
Internal Audit Effectiveness

4
3.5 Moderator
3
2.5 Low Auditors’ IT
Knowledge
2
1.5 High Auditors’ IT
Knowledge
1
Low CAATTs Usage High CAATTs Usage

Figure
Figure 3.
3. Interaction
Interaction effect
effect between
between Knowledge
Knowledge Sharing
Sharing and
and Employee
Employee Engagement.
Engagement.

6. Discussion
The study results found that technological factors have a significant influence over
CAATTs use in the public sector institutions of Jordan. More More specifically, from the five
technological factors,
technological factors,four
fourhad
hada asignificant
significant influence
influence onon
suchsuch
use,use, including
including relative
relative ad-
advantage,
vantage, compatibility,
compatibility, observability,and
observability, andtrialability.
trialability.Moreover,
Moreover,CAATTs
CAATTs use use was found
to have
to have aa significant and positive
significant and positive effect
effect on
on the
the audit
audit task
task effectiveness, with auditors’
effectiveness, with auditors’ IT IT
knowledge as the moderating variable on their relationship.
knowledge as the moderating variable on their relationship.
Specifically, based
Specifically, based on
onthe
thefindings,
findings,thetherelative
relative advantages
advantages of of CAATTs
CAATTs useuse in the
in the in-
internal departments of Jordanian public sector institutions contribute towards
ternal departments of Jordanian public sector institutions contribute towards its actual its actual
use (H1).
use (H1). As
As the
the government
government of of Jordan
Jordan acknowledges
acknowledges the the benefits
benefits of
of CAATTs
CAATTs use use among
among
internal audit
internal auditdepartments,
departments,thetherelative
relative advantage
advantage of such
of such useuse
willwill follow
follow suitesuite
in theinpeo-
the
people’s perception, and they will be more inclined towards investing in such
ple’s perception, and they will be more inclined towards investing in such technology and technology
and its adoption. Consistent with the DOI theory assumptions and the findings reported
by Chandra and Kumar [60] and Siew et al. [9], the present study findings show that using
CAATTs as a novel innovation is beneficial to the departments.
As for CAATTs’ compatibility, it appears that this has a significant and positive effect
on their use within the Jordanian public sector internal audit departments (H3). Internal
audit departments care about the use of new methods and their fit with the existing
procedures and practices. This result means that if the public entity’s values and beliefs as
Sustainability 2023, 15, 7704 16 of 22

well as their prior experiences are consistent with the process of CAATTs, then a positive
mindset is developed concerning its eventual adoption within the audit department. The
DOI theory and prior literature [70] argue that CAATT is a unique innovation to be utilized
within the departments based on its compatibility.
Additionally, CAATTs trialability has a significant influence over its adoption and
use during the COVID-19 pandemic in the public sector of Jordan. This can be attributed
to the need of the public sector internal audit departments or any unit for that matter to
try the innovation for its usefulness and reliability prior to adopting it. Aside from these
variables, observability was also found to have a positive significant effect on using CAATTs
during the COVID-19 pandemic in the public sector of Jordan. Apparently, observing other
sectors/countries successful CAATTs use mitigates the uncertainty level among internal
auditors and increases their likelihood to adopt it. The findings are consistent with the
arguments in prior research [9,78,88,91], and DOI theory.
Moreover, on the basis of the obtained results, using CAATTs during the COVID-19
pandemic had a significant effect on the internal audit task effectiveness in the public
sector of Jordan. Several challenges and hindrances were faced in internal audit during
the pandemic owing primarily to the shift to remote and online working from face-to-face
working because of the eventual lockdowns to contain the pandemic. It became necessary
to deal with the circumstances and use of online auditing methods. Indubitably, using
technology-based auditing enhances the internal audit processes’ effectiveness and capa-
bilities. Consistent with the DOI theory [29] and findings reported by past literature [20],
there was a positive CAATTs use–audit effectiveness relationship during and post the
COVID-19 pandemic.
As for the indirect effect, specifically the moderating role of IT knowledge on the
CAATTs use–internal audit task effectiveness relationship, a positive and significant result
was found. This finding shows that the IT knowledge of internal auditors could enhance
the use of CAATTs, which enhances the internal audit task effectiveness. Technology
availability is useless without its proper usage. In other words, using CAATTs in the internal
audit departments of Jordanian public sector institutions would affect their internal audit
task effectiveness if their auditors are equipped with IT knowledge—this was particularly
true during the COVID-19 pandemic when technology-based auditing processes were
required for the shift to online workings.
Only one result in this study was inconsistent with those reported by prior
studies—complexity was found to have an insignificant effect on the use of CAATTs
in the Jordanian public sector during COVID-19 pandemic. Past studies of this caliber
showed the significant negative influence of complexity on technology use and adop-
tion [29,51]. However, other studies [9,41] revealed no relationship between CAATTs use
and complexity. This unexpected result may be justified by the fact that this study focuses
on the public sector’s internal audit departments, which may differ from other contexts.
The majority of the study respondents found complexity to be of little importance to using
CAATTs during COVID-19 as opposed to the importance they placed on the rest of the
variables (relative advantage, trialability, compatibility, and observability).
Accounting, IS, and auditing studies are extended through the contribution of this
study, as it provides evidence concerning the influence of technological factors (compatibil-
ity, trialability, relative advantage, and observability) on CAATTs use during the COVID-19
pandemic in the public sector in Jordan, a developing nation. The study similarly con-
tributes to DOI theory [29] by validating its usefulness in explaining CAATTs use in the
public sector. In addition, the study extends the literature regarding the moderating role of
auditors’ IT knowledge on the relationship between CAATTs use and internal audit task
effectiveness. Lastly, within the context of the public sector internal audit department, the
majority of the past studies focused on the private sector when studying CAATTs adoption,
and none investigated the public sector during the COVID-19 pandemic.
Furthermore, this study has several contributions to the literature, the first of which is
the use of CAATTs explained in light of a developing nation, because the majority of the
Sustainability 2023, 15, 7704 17 of 22

studies have focused on Western developed nations [9,97,101]. The level of importance to
the developing nations of past studies thus remains inconsistent, as exemplified by the fact
that, in Jordan, CAATTs use is a relative novelty compared to the same use in the UK. The
study also contributes to validating the DOI theory in its explanation of the CAATTs use in
selecting internal audit settings in the public sector domain. It also contributes by providing
insight into the use of CAATTs in public sector internal auditing in Jordan, and, in effect, in
other developing nations with similar internal audit processes. The study paves the way
for a more in-depth understanding of the technological factors that drive or prevent the
use of CAATTs. The study outcomes are expected to guide professional entities on use
decisions when it comes to CAATTs among internal auditors. Lastly, the study provides
a theoretical framework for a testable model to support CAATTs usage among internal
auditors during COVID-19 and in its aftermath.

7. Limitations and Future Research

The limitations of the present study are our presumption that participants will be
able to accurately and correctly report different levels of CAATT usage during COVID-19
at the level of an institution, because obtaining the actual use of CAATTs data was not
possible. We specifically focused on the envisioning of CAATT adoption in the public
sector context because of its unique environment post-COVID-19. Therefore, the results
of the current study might not be suitable to be generalized for other contexts. Future
research could investigate the adoption of CAATT at a more precise level. For instance,
which specific CAATTs are approved by diverse audit firm sizes, such as the Big 4 and
local and national companies? How do CAATT tools differ across different customer
accounting information system industries in light of COVID-19, such as manufacturing,
banking, retail, and hospitals? In addition, future research could consider the determinants
of the perception of professional accounting body support post-COVID-19. Future studies
need to determine the drivers of the perception of professional accounting bodies support
during the pandemic, and this can be done through in-depth qualitative studies and
explanation theory.

8. Conclusions
The use of CAATTs in the literature has primarily focused on developed nations, the
private sector, and the perspective of external auditors. Despite the importance of CAATTs
in developing nations, their adoption remains low, particularly in public sector internal au-
dit departments that have been overlooked. To address this gap in the literature, this paper
investigates the factors influencing CAATTs use in Jordan’s public sector internal audit de-
partments. The study found that technological factors significantly influence CAATTs use
in Jordan’s public sector institutions. Specifically, four out of the five technological factors,
namely relative advantage, compatibility, observability, and trialability, had a significant
impact on CAATTs use. Moreover, the study revealed that CAATTs use had a positive and
significant effect on the effectiveness of audit tasks. The relationship between the two was
moderated by auditors’ IT knowledge.

Author Contributions: Conceptualization, H.A.; Methodology, A.L.; Software, H.A.; Validation,

A.L.; Formal analysis, H.A.; Investigation, A.L.; Resources, H.A.; Writing—original draft, H.A.;
Writing—review & editing, A.L.; Funding acquisition, A.L. All authors have read and agreed to the
published version of the manuscript.
Funding: The authors extend their appreciation to the deputyship of Research & Innovation, Ministry
of Education in Saudi Arabia for funding this research through project number INST200.
Institutional Review Board Statement: The study was conducted according to the guidelines of the
Declaration of Helsinki and approved by the deanship of the scientific research ethical committee,
King Faisal University (project number: INST200, date of approval: 22 December 2022).
Informed Consent Statement: Informed consent was obtained from all subjects involved in the study.
Sustainability 2023, 15, 7704 18 of 22

Data Availability Statement: Data is available upon request from researchers who meet the eligibility
criteria. Kindly contact the first author privately through e-mail.
Acknowledgments: The author acknowledges the deputyship of Research & Innovation, Ministry of
Education in Saudi Arabia for funding this research through project number INST200.
Conflicts of Interest: The author declares no conflict of interest.

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