The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19

There is minimal level of use Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless its importance to audit productivity cost reduction, this holds particularly true the public sector entities’ internal departments. Accordingly, article aims explore how technological factors, such as relative advantage, complexity, compatibility, observability, trialability, contribute CAATTs Jordan’s during COVID-19 pandemic impact on profession’s outcome. The study also seeks evaluate these tools affects effectiveness auditing, with IT knowledge auditors serving a moderating variable. This used 91 usable responses from managers Jordanian institutions. Diffusion Innovation (DOI) theory develop proposed research model. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), result indicated that exception had positive significant effect Based findings, using has relationship between usage effectiveness. Owing significance economy Jordan, findings have implications for profession, regulators, decision-makers proposing new legislation regulations when it comes audit. Further, through lens social implications, institutions can positively improve their capability reach role protective funds limiting corrupt practices sector. paper contributes by providing insight into factors Jordan. study, best author’s knowledge, first tackled auditors’ use–internal context.