Internal control systems and auditing obligations have changed and transformed dramatically due to recent trends. Computer-assisted audit techniques and ERP computer auditing systems are being designed to address growing demands in auditing. These assist auditors in performing their auditing work where information technology is in place. However, they possess some technical limitations that are beyond the abilities and demands of auditors. To address these concerns, this study explores 28 usability features of ERP systems. The study is based on the human-computer interaction, and uses content analysis and the Delphi method for theoretical validation. Moreover, the study utilizes an experimental approach to develop and examine the usability assessment framework of the designated ERP computer auditing system. This study therefore contributes to the development of a sufficient and manageable assessment framework for ERP computer-assisted auditing systems, and it intends to provide researchers and businesses with prospective directions in this subject area.


ERP Auditing Systems, Computer-Assisted Audit Techniques, Human-Computer Interaction, Usability Testing, Content Analysis, Delphi Method


ISBN: [978-1-86435-644-1]; Full paper