Iskandar et al 2025

This study explores cybersecurity’s crucial role and integration within the audit process in enhancing information and data security in facing rising cyberattacks and data threats using the Extended Unified Theory of Acceptance and Use of Technology (UTAUT). Despite the critical nature of this integration, research models exploring the relationship between cybersecurity and auditing remain insufficiently studied. To address this gap, the research adopts a quantitative method to approach external auditors in public accounting firms in the Greater Jakarta area. Apart from the UTAUT framework, this study has adopted negative inhibitors from the Technological Readiness (TR) model to assess auditor perception on using new technology. The data were collected through questionaries and analyzed using SmartPLS. The findings show that auditors’ behavioral intention to use cybersecurity is strongly influenced by performance expectancy, effort expectancy, facilitating conditions, and insecurity, where social influence and discomfort have no significant influence. By developing an extended UTAUT framework, this research aims to explore the readiness of external auditors to adopt cybersecurity within their audit process to improve audit performance and data security in facing cyber risks.

The rise of technology has increased the occurrence of cyber risk and threats, the adoption of cybersecurity has become a necessity for companies and firms to ensure data protection and mitigation of cyberattacks. This research aims to study the auditor’s readiness in cybersecurity implementation using the UTAUT and TR framework. The research is supported by the development of 6 hypothesis and confirms that 4 have a positive impact and 2 negative impacts. The result confirms performance expectancy (PE), effort expectancy (EE), facilitating condition (FC), and insecurity (INS) affecting auditor’s behavioral intention (BI) to use cybersecurity, conversely social influence (SI) and discomfort (DC) does not affect the behavioral intention (BI). In addition, the result could encourage top management and auditors in the implementation of cybersecurity facing the prominent problem of cyberthreats and evolving role of auditors (Friday & Japhet, 2020).

本研究基于扩展的技术接受与使用统一理论（UTAUT），探讨了在日益增多的网络攻击与数据威胁背景下，网络安全在审计流程中的关键作用及其整合对提升信息与数据安全的影响。尽管这种整合至关重要，但探究网络安全与审计之间关系的研究模型仍显不足。为填补这一空白，本研究采用定量方法，面向大雅加达地区公共会计师事务所的外部审计师开展调研。除UTAUT框架外，本研究还引入技术就绪度（TR）模型中的负面抑制因素，以评估审计师对新技术使用的感知。数据通过问卷收集，并采用SmartPLS进行分析。研究结果表明，审计师使用网络安全技术的行为意向受绩效期望、努力期望、促成条件及不安全感的显著影响，而社会影响与不适感无显著作用。通过构建扩展UTAUT框架，本研究旨在探究外部审计师在审计流程中采用网络安全技术的就绪度，以提升审计绩效并强化应对网络风险时的数据安全。

技术的兴起加剧了网络风险与威胁的发生，因此企业与事务所必须采用网络安全技术以确保数据保护及网络攻击的缓解。本研究基于UTAUT与TR框架，旨在探究审计师实施网络安全技术的就绪度。研究提出6个假设，其中4个获正向影响验证，2个获负向影响验证。结果证实，绩效期望（PE）、努力期望（EE）、促成条件（FC）及不安全感（INS）会影响审计师使用网络安全技术的行为意向（BI），反之，社会影响（SI）与不适感（DC）则不影响该行为意向（BI）。此外，面对日益突出的网络威胁及审计师角色的演变，研究结果可为高层管理者及审计师推进网络安全技术实施提供参考（Friday & Japhet, 2020）。