HCBE Faculty Articles

Title

Generalized Audit Software and Job-Related Factors

Document Type

Article

Date

2009

Publication Title

International Journal of Business, Accounting, and Finance

ISSN or ISBN

1936-699X

Volume

3

Issue

1

First Page

60

Last Page

69

Description

Generalized audit software (GAS) is widely used in the auditing profession. This research presents the results of an exploratory study investigating auditor attitudes toward several job-related factors that may be related to the use of generalized audit software. Hypotheses related to various job factors were tested using an online survey of legislative auditors. Subjects were asked questions about job satisfaction, innovation, audit coverage, and professional development. Groups of auditors with differing levels of experience with generalized audit software were compared. Results regarding overall job satisfaction were not significantly different between GAS users and non-users. However, although GAS does not seem to affect whether work is meaningful, valuable, or more satisfying, it does seem to promote innovation, greater audit coverage, and a changing audit approach. Audit standards and regulations call for increased unpredictability in audit procedures and increased creativity in conducting the audit. This exploratory study found that auditors who use GAS are more likely to believe they are innovative, achieve greater coverage, and use a changing audit approach, three attributes that are highly desirable in the current audit environment.

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