WHY USABILITY TESTING WORKS FOR IT AUDIT
Issues in Information Systems
This report is based on data from our usability study conducted to evaluate the internal control of an Information System at a Thai foundation. The main software, called Fund Management System (FMS), was developed in-house and was used to store and provide a management information system. In addition to administering the test data and the generalized audit package, we applied usability testing to gain better evidence on the users' aspect when using fund management system in specified tasks.
... pecified tasks. This report aims to describe this new IT based technique and its performance when used in the auditing environment. This report shares what we found and what we think the related implications are for usability testing in IT audits, and the work of internal auditor. This can be seen as usability practice since the study results give direct input on how real users use the fund management system and results in discovery of mistakes that users make when using an interface of the fund management system software. Also, this paper uses the constructs of the Unified Theory of Acceptance and Use of Technology (UTAUT) (i.e., staff perceptions of software usefulness and ease of use, staff attitudes toward use, and behavioral intentions to use software) to evaluate staff acceptance of the fund management system software. Moreover, the study results show that staff acceptance of fund management system software is generally lower than what the system development team expected, and provides a quick and inexpensive way to gather general information about staff perceptions of fund management system software.