Abstract
Research problem: The study was motivated by the threats and intimidations that public
sector auditors experience when auditing government entities such as municipalities in a
developing country context. There is a risk that the value and credibility of the audits, which
assist in discovering corruption, could be compromised as auditors fear for their lives. The
audit quality could be enhanced and done remotely by adopting advanced technologies.
Arguably, there is a lack of literature on how supreme audit institutions can deploy technology
in high-risk audits, enabling the reporting of material irregularities discovered during the audits
without fear. Professional Auditing and Accounting bodies are encouraging the use of
advanced technologies in performing accounting and auditing tasks. Nevertheless, there
needs to be guidelines on adopting advanced technologies by supreme audit institutions.
Therefore, this study seeked to close the gap in the literature by developing a model for the
adoption of technologies of the 4th industrial revolution by supreme audit institutions, thereby
indirectly enhancing the safety of auditors.
Objective and methodology: The study aimed to develop a model for adopting technologies
to assist supreme audit institutions in conducting public sector audits. This objective was
addressed in three ways: firstly, through reviewing related literature and documents, factors
affecting the adoption of advanced technologies in an auditing environment were investigated.
Secondly, a content analysis of supreme audit institutions was analysed to identify key
processes and factors for adopting technologies. The combined factors from literature review
and content analysis informed the Delphi Questionnaires sent to experts to validate and rank
the factors and processes for technology adoption for importance and practicability. Lastly, a
model for adopting technologies by supreme audit institutions was developed from the results
of the two Delphi questionnaires.
Findings: The developed model for adopting technology provides guidelines to supreme audit
institutions as they move towards the 4th Industrial Revolution. The main processes and
factors discovered for adopting technologies were
• top management support and technology adoption strategy,
• cultivating a digital-oriented environment, and
• implementing a deliberate strategy for incorporating technology.
Prior to implementing sophisticated technologies, it is imperative to evaluate the existing
systems for readiness to integrate advanced technologies, adherence to regulations, and
level of preparedness within the organisation. Ongoing staff training and change
management initiatives should be implemented to ensure continuous improvement and
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adaptation to new processes and technologies. Adopting new technology should prioritise
compliance with regulations, environmental policies, and audit standards to ensure audit
quality is not compromised. The evaluation of technology is a critical aspect when procuring
new technological solutions. It is imperative to assess complexity, compatibility, costbenefit
analysis, and ongoing technical assistance to make informed decisions. The
utilisation of data extraction tools is a crucial aspect of automating the process of auditing
data. UiPath is a highly recommended system for this purpose. However, conducting
additional research and exploring alternative systems is advisable to make an informed
decision. The readiness of auditee platforms for advanced technology auditing plays a
crucial role in adopting technology. The technology adoption team should assess the feasibility
of data extraction under the leadership of the Chief Technology Officer.
Contribution and implications: The developed model has the potential to be adopted by
supreme audit institutions such as AGSA, which in turn may assist in reducing the auditor's
personal safety risk. It has the potential to be adopted by other member states of the
International Organisation of Supreme Audit Institutions (INTOSAI) locally and internationally.
Secondly, the study contributes to the scarce literature on advanced technologies used by
supreme audit institutions in audits and the literature on technology in the accounting and
auditing fields. Thirdly, the additional technology adoption factors identified in the model could
enhance the theory of diffusion of innovation and technology acceptance model constructs.
Areas for future research are: Examining the state of readiness regarding IT infrastructure,
availability of data accessibility, IT maturity level and data platforms of public sector auditees
and supreme audit institutions.
Examine the most efficient advanced technologies adopted in public sector auditing and postimplementation
strategies.
Determine regulations, policies, and auditing standards applicable to technology adoption.
Examine cyber security risks, data ethics risks and mitigation factors for advanced technology
adoption.
Keywords: Audit technologies, Public sector auditing, Technology adoption, Supreme audit
institutions, 4IR technologies.