As information technology (IT) continues to drive the transformation of organisations, the business environment is becoming more digitalised, with data and information increasingly becoming electronic in nature. The accelerated generation of voluminous data by organisations not only provides new opportunities for data-driven decision-making but also introduces new threats and risks that need to be mitigated.
The role of internal auditing has also been evolving. Internal auditing has moved from fulfilling a predominantly policing role to a role where a greater focus is placed on providing assurance and consulting on aspects of organisational governance, risk, and compliance initiatives. Audit standards recommend the use of data analytics by internal auditors to reveal relevant and timely insights from multiple data sources and large volumes of data in order to meet stakeholder expectations effectively and efficiently. However, it is evident from literature that the adoption of generalised audit software (GAS) by internal auditors is still below expected levels, and its utilisation is still very low. Consequently, the primary research question on which this study is anchored is based on gaining a better understanding of why GAS is underutilised by internal auditors after its adoption, despite the heightened awareness of the importance and value of audit analytics in the digitalised environment.
According to the literature reviewed, prior studies on GAS largely focus on the pre-adoption of GAS, primarily in developed economies, and give little attention to its post-adoption usage. Using an analysis of GAS user experiences, perceptions, and challenges, a conceptual framework was developed for the sustainable continued usage of GAS. A qualitative research design was adopted, and interviews were conducted to gather primary data from internal auditors in state-owned organisations (SOEs) in the Southern African region.
The findings of the study did not reflect significant differences attributed to GAS user experiences and perceptions arising from the different geographical locations in the Southern African region and the SOE sector. Instead, differences attributed to GAS user experiences and perceptions emanated from the internal organisational environment and GAS user characteristics. User competency, leadership, nature of data source, post-implementation monitoring, and pre-adoption constructs were found to be important factors that interacted to enable and drive the adoption and utilisation of GAS. The proposed conceptual framework makes a theoretical and practical contribution to the continued usage of GAS once it has been adopted.
Njengoba ubuchwepheshe bezolwazi (IT) buqhubeka nokuqhuba uguquko lwezinhlangano, indawo yebhizinisi iya ngokuya iba yidijithali, njengoba imininingwane nolwazi luya ngokuya luba okusetshenziswa ngogesi ngokwendalo. Ukukhiqizwa okusheshayo kwemininingwane enamandla yizinhlangano akuhlinzeki nje kuphela ngamathuba amasha okuthathwa kwezinqumo okuqhutshwa yimininingwane kodwa futhi kwethula izinsongo ezintsha nezingozi ezidinga ukuncishiswa.
Iqhaza lokuhlolwa kwamabhuku kwangaphakathi nalo liyakhula. Ukuhlolwa kwamabhuku kwangaphakathi sekusukile ekufezeni indima enkulu yobuphoyisa kwaya endimeni lapho kugxilwa kakhulu ekuhlinzekeni isiqiniseko nokubonisana ngezingxenye zokuphatha kwenhlangano, ubungozi kanye nezinhlelo zokuthobela imithetho. Izindinganiso zokucwaninga ziphakamise ukusetshenziswa kokuhlaziywa kwemininingwane ngabahloli bamabhuku bangaphakathi ukuze kwembulwe imininingwane efanele nefika ngesikhathi evela emithonjeni yemininingwane eminingi kanye nenani elikhulu lemininingwane ukuze kuhlangatshezwane nokulindelwe ababambiqhaza ngokusebenza kahle nangempumelelo. Kodwa-ke, kuyabonakala emibhalweni ukuthi ukwamukelwa kwezinhlelo kanye nolunye ulwazi lokusebenza olusetshenziswa yikhompuyutha yocwaningomabhuku olujwayelekile (GAS) ngabacwaningi mabhuku bangaphakathi kusengaphansi kwamazinga alindelekile, futhi ukusetshenziswa kwazo kusephansi kakhulu. Ngakho-ke, umbuzo oyinhloko wocwaningo okusekelwe kuwo lolu cwaningo usekelwe ekutholeni ukuqonda okungcono kokuthi kungani i-GAS isetshenziswa kancane ngabacwaningi bamabhuku bangaphakathi ngemva kokwamukelwa kwayo, naphezu kokuqwashisa okuphezulu kokubaluleka kanye nenani lokucwaninga imininingwane yokuhlaziya endaweni yedijithali.
Ngokuya ngemibhalo ebuyekeziwe, izifundo zangaphambilini ze-GAS zigxile kakhulu ekukwamukelweni kwangaphambili kwe-GAS, ngokuyinhloko emazweni athuthukile kwezomnotho, futhi azinaki kangako ukusetshenziswa kwayo ngemva kokwamukelwa. Kusetshenziswa ukuhlaziya okuhlangenwe nakho komsebenzisi we-GAS, imibono, nezinselele, uhlaka lomqondo lwakhiwe ukuze kusetshenziswe okuqhubekayo okusimeme kwe-GAS. Kwamukelwa ucwaningo olugxile ekutholeni imininingwane ngokusebenzisa ukuxhumana okuvulekile nokuxoxisana, kwase kwenziwa inhlolokhono ukuze kuqoqwe imininingwane yokuqala kubacwaningimabhuku bangaphakathi ezinhlanganweni zikahulumeni (ama-SOE) esifundeni esiseNingizimu ne-Afrika.
Okutholwe ocwaningweni akuzange kubonise umehluko omkhulu odalwe olwazini lwabasebenzisi be-GAS kanye nemibono evela ezindaweni ezehlukene zesifunda saseNingizimu ne-Afrika kanye nomkhakha wama-SOE. Esikhundleni salokho, umehluko obangwa olwazini lwabasebenzisi be-GAS kanye nemibono uvela endaweni yangaphakathi yenhlangano nezici zomsebenzisi we-GAS.
Amakhono omsebenzisi, ubuholi, ubunjalo bomthombo wemininingwane, ukuqapha ngemva kokuqaliswa, kanye nokwakhiwa kwangaphambilini kokwamukelwa kutholwe njengezici ezibalulekile ezisebenzisanayo ukuze kunikwe amandla futhi kuqhubekisele phambili ukumukelwa nokusetshenziswa kwe-GAS. Uhlaka lomqondo ohlongozwayo lwenza inkolelo-mbono kanye negalelo elibonakalayo ekusetshenzisweni okuqhubekayo kwe-GAS uma selwamukelwe.
Namate inligtingstegnologie (IT) steeds die transformasie van organisasies aandryf, word die sake-omgewing meer gedigitaliseerd, met data en inligting wat toenemend elektronies van aard is. Die versnelde generering van omvangryke data bied nie net nuwe geleenthede vir datagebaseerde besluitneming nie, maar bring ook nuwe bedreigings en risiko’s wat getemper moet word.
Die rol van interne ouditering het ook verander – van ’n hoofsaaklik polisiërende rol na een met ’n groter fokus op die voorsiening van versekering en konsultering oor aspekte van organisasiebeheer, -risiko- en -voldoeningsinisiatiewe. Ouditstandaarde beveel aan dat data-ontleedkunde deur interne ouditeure gebruik word om relevante en tydige insigte van verskeie databronne, en groot volumes data, te onthul ten einde op gepaste en doeltreffende wyse aan belanghebbers se verwagtinge te voldoen. Dit blyk egter duidelik uit die literatuur dat die vlak van interne ouditeure se ingebruikneming van veralgemeende ouditsagteware (GAS) steeds laer as verwag is, en dat die gebruik daarvan ook nog baie laag is. Gevolglik is die primêre navorsingsvraag waarin hierdie navorsing geanker is, daarop gegrond om ’n beter begrip te vorm van waarom GAS onderbenut word nadat interne ouditeure dit in gebruik geneem het – ten spyte van die verhoogde bewustheid van die belangrikheid en waarde van oudit-ontleedkunde in die gedigitaliseerde omgewing.
Volgens die literatuur wat bestudeer is, het vorige studies oor GAS grootliks op die pre-ingebruikneming van GAS gefokus, hoofsaaklik in ontwikkelde ekonomieë, en is daar min aandag gegee aan die post-ingebruikneming-aanwending daarvan. ’n Ontleding van GAS-gebruikers se ondervindings, persepsies en uitdagings is gebruik om ’n konseptuele raamwerk te ontwikkel vir die volhoubare, voortgesette gebruik van GAS. ’n Kwalitatiewe navorsingsontwerp is gebruik, en onderhoude is gevoer om primêre data van interne ouditeure in staatsondernemings in die Suider-Afrikaanse streek in te samel.
Die bevindinge van die studie het nie beduidende verskille getoon wat toegeskryf word aan GAS-gebruikers se ervarings en persepsies, voortspruitend uit die verskillende geografiese liggings in die Suider-Afrikaanse streek en die staatsondernemings-sektor nie. Verskille wat toegeskryf word aan GAS-gebruikers se ervarings en persepsies is eerder afkomstig van die interne organisasie-omgewing en die eienskappe van GAS-gebruikers. Gebruikersbevoegdheid, leierskap, aard van databron, post-implementering-monitering, en pre-ingebruiknemingskonsepte is aangedui as belangrike faktore wat met mekaar in wisselwerking was om die ingebruikneming en toepassing van GAS moontlik te maak en voort te dryf. Die voorgestelde konseptuele raamwerk lewer ’n teoretiese en praktiese bydrae tot die voortgesette gebruik van GAS nadat dit geïmplementeer is.
