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Assessment of the Purpose of the Use of GAS: A Perspective of Internal Audit Functions in Australia

Author

Listed:
  • Louis Smidt

    (Tshwane University of Technology, South Africa)

  • Leandi Steenkamp

    (Central University of Technology, Free State, South Africa)

  • Aidi Ahmi

    (Universiti Utara Malaysia, Malaysia)

  • D. P. van der Nest

    (Tshwane University of Technology, South Africa)

  • David Schalk Lubbe

    (University of the Free State, South Africa)

Abstract

This article explores the purpose for which GAS, as a data analytics tool, is utilised by internal audit functions in Australia. A quantitative research method was applied, and the data was analysed using descriptive statistics. The total number of online questionnaires returned was 50 (i.e., a response rate of 15.53%) from the total research population of 322 chief audit executives of internal audit functions of organisations that are registered members with the IIA-Australia. The purpose of descriptive statistics is to describe what the data looks like and to compare variables numerically; therefore, no inferences or extrapolation of the data results were made. The results of the study can be used as a benchmark that may enable CAEs to identify whether they are staying abreast of current best practice in the area of technology-based tools and techniques for tests of controls.

Suggested Citation

  • Louis Smidt & Leandi Steenkamp & Aidi Ahmi & D. P. van der Nest & David Schalk Lubbe, 2021. "Assessment of the Purpose of the Use of GAS: A Perspective of Internal Audit Functions in Australia," International Journal of Information Systems in the Service Sector (IJISSS), IGI Global, vol. 13(2), pages 65-82, April.
    • Handle: RePEc:igg:jisss0:v:13:y:2021:i:2:p:65-82
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