The measurement of how caats able to support continuous auditing/ monitoring in creating firm's value
This research is to understand the key factors that cause asian companiesnEspecially indonesia, singapore, malaysia, hong kong, philippines, thailandnNot to move forward to perform continuous auditing, and company?snAcceptance of caatts (computerised audit assisted tool and technique) innAsian. This research is also to explore the reason why organisation shouldnMove forward to continuous auditing/ monitoring and how continuous auditing/nMonitoring able to create firms? Value and reduce the cost at the same time.nThe study is based on technology acceptance model (tam), reliability andnValidity test using spss19 and amos 18 to study the direct effect of thenExamined variables of the factors that cause asian companies not to performnContinuous auditing/ monitoring (ca/cm), intention to use of caatts innSupporting ca/cm and factors that support company to start performingnContinuous auditing/ monitoring.nIn this thesis, we found out that cost is the main factors of company not tonPerform ca/cm and perceived effectiveness & perceived performance arenDominantly influence the acceptance of company to perform ca/cm withnCaatts. And, the dominant elements that support company to performnCa/cm with caatts are cost saving, early warning detection and prevention,nEfficiency and effectiveness.
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