Analysis of a Country Readiness in Adopting Continuous Auditing Technology – The Case of Indonesia

Studies have shown that the country’s readiness determines the adoption and the usefulness of continuous audit technology. Using Alles et al. (2002) economic architecture as the framework, this study analyses Indonesia’s readiness to adopt continuous audit technology. This study examines the current audit environment and analyzes whether the current audit environment supports or impedes continuous audit adoption. This study uses qualitative data, i.e., semi-structured interviews, to collect its data. The findings showed that Indonesia is yet ready to adopt continuous auditing technology. Several factors were found – the domination of big audit firms, clients’ perception toward auditors, the lack of enforcement from the regulatory body, and the uneven technology accessibility. This study contributes to the discussion of continuous auditing at the macro level, which is currently scarce.

Click here to access the paper