TECHNOLOGY ACCEPTANCE AND ADOPTION MODELS: a review in the context of internal auditing
uma revisão no contexto da auditoria interna
DOI:
https://doi.org/10.21728/p2p.2025v12n1e-7630Keywords:
internal audit, public audit, computer-assisted audit techniques (CAATs), technology acceptance modelsAbstract
Computer-assisted audit techniques (CAATs) assist auditors in performing various auditing activities. Any computerized tools applied in auditing fall under the concept of CAATs. Although the use of these technologies has gained the support of auditors and is recognized for bringing greater efficiency and reliability to the work and reducing the time of the audit process, their underuse or low acceptance by users is common. On the other hand, it is the users themselves who strongly influence the adoption of these tools. The study consisted of conducting a systematic literature review in order to identify models of acceptance and adoption of technologies. The systematic review resulted in 18 articles, of which 8 studies used the UTAUT model and 5, the TOE. The TAM and TCP models appeared in only one article. It was concluded that there was no evidence of applications in Brazil, and that the methods are applied, for the most part, in private companies.
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