Public Interest and Audit Innovation: Investigating Technology Use among Internal Auditors in Malaysia

Abstract

This study investigates how internal auditors’ attributes influence technology adoption among internal auditors in Malaysia. Specifically, it examines the role of perceived benefits, technological challenges, and ease of use in shaping adoption behaviors, using the Technology Acceptance Model (TAM) as the theoretical foundation. A quantitative survey was conducted involving 87 internal auditors from listed companies in Malaysia. Descriptive statistics were used to assess the levels of technology adoption and the independent variables. Correlation analysis identified relationships among variables, while multiple regression analysis evaluated the effects of perceived benefits, technological challenges, and ease of use on technology adoption. The results indicate that perceived benefits and ease of use significantly influence technology adoption among internal auditors. However, technological challenges did not show a significant relationship. These findings highlight the importance of user perceptions and system usability in promoting successful technology adoption. The study’s findings are limited by the sample size and response rate, as not all registered internal auditors in Malaysia were included due to time constraints and non-responses. This limits the generalizability of the results. Organizations should emphasize the practical benefits and user-friendliness of technologies to increase adoption among internal auditors. Tailored training and support may further reduce resistance and enhance implementation success. This study contributes to the limited body of research on internal auditors and technology adoption in Malaysia. It provides a practical framework for understanding the key factors influencing technology acceptance within the internal audit profession.