Investigation of Using Information Technology Products with Technology Acceptance Model (TAM) in Auditing

The purpose of this study is to investigate the reasons of auditors' usage of information technology via Technology Acceptance Model (TAM). For this purpose, a survey is conducted to tax inspector and assistant in the Ministry of Finance, Turkish Tax Inspection Board, Erzurum Small and Medium Sized Taxpayers Group Chair for testing the relationship between perceived usefulness, perceived ease of use, attitude of the use, intention of behavior and occurred behaviour in TAM. As a result, tax inspector and assistant's perceived usefulness and intention tendencies of the use of information technologies are observed fairly high. In addition, the results reveal that perceived ease of use have a positively effect on the attitude of the use of information technology and also perceived usefulness have a positively effect on the intention of behavior, however it does not have an effect on the attitude of the use of information technology on the intention of behavior, perceived usefulness on the intention of attitude and the intention on behaviour. In terms of age and experience of tax inspectors, there is no difference about their perceptions of the TAM component.