Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Th...Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.展开更多
In the present scenario of rapid growth in cloud computing models,several companies and users started to share their data on cloud servers.However,when the model is not completely trusted,the data owners face several ...In the present scenario of rapid growth in cloud computing models,several companies and users started to share their data on cloud servers.However,when the model is not completely trusted,the data owners face several security-related problems,such as user privacy breaches,data disclosure,data corruption,and so on,during the process of data outsourcing.For addressing and handling the security-related issues on Cloud,several models were proposed.With that concern,this paper develops a Privacy-Preserved Data Security Approach(PP-DSA)to provide the data security and data integrity for the out-sourcing data in Cloud Environment.Privacy preservation is ensured in this work with the Efficient Authentication Technique(EAT)using the Group Signature method that is applied with Third-Party Auditor(TPA).The role of the auditor is to secure the data and guarantee shared data integrity.Additionally,the Cloud Service Provider(CSP)and Data User(DU)can also be the attackers that are to be handled with the EAT.Here,the major objective of the work is to enhance cloud security and thereby,increase Quality of Service(QoS).The results are evaluated based on the model effectiveness,security,and reliability and show that the proposed model provides better results than existing works.展开更多
文摘Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.
文摘In the present scenario of rapid growth in cloud computing models,several companies and users started to share their data on cloud servers.However,when the model is not completely trusted,the data owners face several security-related problems,such as user privacy breaches,data disclosure,data corruption,and so on,during the process of data outsourcing.For addressing and handling the security-related issues on Cloud,several models were proposed.With that concern,this paper develops a Privacy-Preserved Data Security Approach(PP-DSA)to provide the data security and data integrity for the out-sourcing data in Cloud Environment.Privacy preservation is ensured in this work with the Efficient Authentication Technique(EAT)using the Group Signature method that is applied with Third-Party Auditor(TPA).The role of the auditor is to secure the data and guarantee shared data integrity.Additionally,the Cloud Service Provider(CSP)and Data User(DU)can also be the attackers that are to be handled with the EAT.Here,the major objective of the work is to enhance cloud security and thereby,increase Quality of Service(QoS).The results are evaluated based on the model effectiveness,security,and reliability and show that the proposed model provides better results than existing works.
