Date of Publication

8-12-2023

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Advisor

Jude S.J. Caponpon

Defense Panel Chair

John Christopher R. Retardo

Defense Panel Member

Allan W. Ocho

Abstract/Summary

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

Abstract Format

html

Language

English

Format

Electronic

Keywords

Auditing—Data processing; Auditing—Software

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Embargo Period

8-11-2023

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