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Key Determinants of Internal Auditors’ Usage of Computer Assisted Audit Techniques in Sri Lanka Cover

Key Determinants of Internal Auditors’ Usage of Computer Assisted Audit Techniques in Sri Lanka

International Journal of Accountancy
Volume 1 (2021): Issue 2
By:  and    
Open Access
|Dec 2021
Authors

Authors

B. Pathmasiri

bawanthapathmasiri@gmail.com

The Institute of Chartered Accountants of Sri Lanka

D. Piyananda

dhanushkap@kln.ac.lk

University of Kelaniya
DOI: https://doi.org/10.4038/ija.v1i2.32 | Journal eISSN: 2738-2249
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Language: English
Page range: 66 - 82
Published on: Dec 30, 2021
Published by: Department of Accountancy, University of Kelaniya
In partnership with: Paradigm Publishing Services
Keywords:
Computer assisted audit techniques,
Unified theory of acceptance and use of technology,
Performance expectancy,
Facilitating conditions,
Social influence,
Effort expectancy

© 2021 B. Pathmasiri, D. Piyananda, published by Department of Accountancy, University of Kelaniya
This work is licensed under the Creative Commons License.

Volume 1 (2021): Issue 2
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