MODELS FOR INDIVIDUAL INFORMATION TECHNOLOGY ACCEPTANCE: A STUDY ON COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES AND NEW MODEL DETERMINANTS Isabel Pedrosa Instituto Superior de Contabilidade e Administração de Coimbra, ISCAC-IPC Information Science and Technology Department, ADETTI-IUL, ISCTE-IUL ipedrosa@iscac.pt Carlos J. Costa Information Science and Technology Department, ADETTI-IUL, ISCTE-IUL carlos.costa@iscte.pt ABSTRACT For many years, studies on Individual Information Technology Acceptance were developed and many models were created according to those studies’ evidences. Some were based on sociology and psychology concepts, imported to technology’s world. Others were a result of already existing Information Technology Acceptance Models with new design and new determinants. All this models intend to know and to define the determinant contributions on the user agreement on Information System and how this value can be a determinant factor to Information System adoption and success. This study focus is on Unified Theory on Users Acceptance and Use on Technology, UTAUT, a synthesis model, and about the contributions it has brought to this area. A survey about Computer Assisted Audit Tools and Techniques, CAATTs, and its acceptance among auditors, using UTAUT as a reference, will be presented. This paper focus is on adding new determinants/moderators to Unified Theory on Users Acceptance and Use on Technology Model and CAATTS, and a study about Portuguese Auditors profile. KEYWORDS UTAUT, TAM, TRA, TAM2, CAATTs. 1. INTRODUCTION During the past 40 years, many investigators have studied the problem “Individual Information Technology Acceptance” in order to create models to study this reality and to focus and overcome the real resistance on Information Systems or specific applications adoption. These models were not to define Technology adoption, however, both ideas can be connected, hence the technology acceptance can be a good indicator on its future adoption. Several authors [1], in 2003, synthesized eight original models and theories of individual technology acceptance, involving all the important investigation done until 2003, and proposed a new model that became a reference in this topic: Unified Theory on Users Acceptance and Use on Technology, UTAUT. This model has became a reference on research in numerous studies ([1] is one of the more often cited papers in this area), and many authors have added and tested new determinants. In this paper, we will focus on this model revision, on global research using UTAUT and on specific studies concerning the model and its adoption in Computer Assisted Audit Tools and Techniques, CAATTs, internal auditor’s acceptance. We will add three determinants to improve the model in this particular case study. 1.1 Research Questions and Objectives In this work, our main research questions will be: - How can we define the CAATTs use among internal auditors (and firms) considering hypothetical parallelisms with other countries (that was presented in studies before)?