Table A1. Survey sent to the auditors...

Table A1.

Survey sent to the auditors and items for each construct

Item	Statement
Effort expectancy
EE1	It would be/is easy for me to use AI for public sector audit activities
EE2	It would be/is easy for me to learn how to use AI
EE3	It would be/is easy for me to become proficient in the use of AI
EE4	Using AI for public sector audit activities is not characterised as causing me stress
Performance expectancy
PE1	Using AI would allow/allows me to improve public sector audit activities
PE2	Using AI would make/makes it easier to provide public sector audit services
PE3	Using AI would enhance/enhances my effectiveness in public sector audit activities
PE4	Using AI would enhance/enhances the efficiency of my job
Social influence
SI1	People who influence my behaviour would think/think that I should use AI
SI2	People who are important to me would think/think that I should use AI in public sector audit activities
SI3	My boss thinks I should learn how to use AI for public sector audit activities
SI4	People who work with me would think/think that I should use AI in public sector audit activities
Intention to use
IU1	I am going to start using AI for audit activities
IU2	I plan to start implementing AI in my audit activities
Potential benefits
PB1	AI could have a greater impact on the automation of processes and controls compared to traditional working methods
PB2	AI could have a greater impact on the review and use of large volumes of data compared to traditional working methods
PB3	AI could have a greater impact on the analysis of text and unstructured documents compared to traditional working methods
PB4	AI could have a greater impact on predictive analytics and the prevention and detection of irregularities, fraud and corruption compared to traditional working methods
PB5	AI could have a greater impact on regulatory compliance and legal audit compared to traditional working methods
PB6	AI could have a greater impact on the detection and prioritisation of risk areas compared to traditional working methods
PB7	AI could have a greater impact on real-time and continuous auditing compared to traditional working methods
PB8	AI could have a greater impact on the review of financial statements, reporting and reconciliation of accounts compared to traditional working methods

Item	Statement
Effort expectancy
EE1	It would be/is easy for me to use AI for public sector audit activities
EE2	It would be/is easy for me to learn how to use AI
EE3	It would be/is easy for me to become proficient in the use of AI
EE4	Using AI for public sector audit activities is not characterised as causing me stress
Performance expectancy
PE1	Using AI would allow/allows me to improve public sector audit activities
PE2	Using AI would make/makes it easier to provide public sector audit services
PE3	Using AI would enhance/enhances my effectiveness in public sector audit activities
PE4	Using AI would enhance/enhances the efficiency of my job
Social influence
SI1	People who influence my behaviour would think/think that I should use AI
SI2	People who are important to me would think/think that I should use AI in public sector audit activities
SI3	My boss thinks I should learn how to use AI for public sector audit activities
SI4	People who work with me would think/think that I should use AI in public sector audit activities
Intention to use
IU1	I am going to start using AI for audit activities
IU2	I plan to start implementing AI in my audit activities
Potential benefits
PB1	AI could have a greater impact on the automation of processes and controls compared to traditional working methods
PB2	AI could have a greater impact on the review and use of large volumes of data compared to traditional working methods
PB3	AI could have a greater impact on the analysis of text and unstructured documents compared to traditional working methods
PB4	AI could have a greater impact on predictive analytics and the prevention and detection of irregularities, fraud and corruption compared to traditional working methods
PB5	AI could have a greater impact on regulatory compliance and legal audit compared to traditional working methods
PB6	AI could have a greater impact on the detection and prioritisation of risk areas compared to traditional working methods
PB7	AI could have a greater impact on real-time and continuous auditing compared to traditional working methods
PB8	AI could have a greater impact on the review of financial statements, reporting and reconciliation of accounts compared to traditional working methods

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