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Item Key Determinants of Internal Auditors’ Usage of Computer Assisted Audit Techniques in Sri Lanka(Department of Accountancy, University of Kelaniya, Sri Lanka., 2021) Pathmasiri, B.; Piyananda, D.At present global business environment is challenged through the rapid pace of technological advancement. Thus, internal auditors are also experiencing with the challenging working environment as most of the functions of the organizations are extensively getting computerized. Auditors are in the view that Computer Assisted Audit Techniques (CAATs) may increase the efficiency and effectiveness of their work. However, recent studies shown that there is a less tendency among auditors (specially the internal auditors) to use CAATs. Thus, this study aims to identify the significant variables affecting to CAATs usage level among internal auditors in Sri Lanka. Further, the study aims to assess the extent to which those variables are affect the CAATs adoption by internal auditors. Important constructs were identified referring to the Unified Theory of Acceptance and Use of Technology (UTAUT) model which is a well-known theoretical model developed in information system field. Data were collected from 75 auditors from both Big 4 and local audit firms who are engaging with the internal auditing of corporations. Data analysis was conducted through descriptive statistics, correlation analysis and multiple regression analysis. Results indicate that Performance Expectancy, Effort Expectancy, Facilitating Conditions and Social Influence have significant positive impact. The results suggest that audit firms shall create a supportive environment while establishing proper policies, investing more on management and technical infrastructures and thereby drive the CAATs usage intention of auditors.Item A Review paper on the Impact of Social Influence on Event Attendees of Entertainment Events: with special reference to Face Book(Department of Marketing Management, University of Kelaniya, Sri Lanka., 2018) Chamikara, D. M.; Gunawardane, N.The Social Influence is an influential mode that used by the society surround us to influence for what they have already influenced by others. . In recent years this has been a popular concept which does grab the attention of the practitioners within the corporate world. Given this interest, the current researcher underlining the Face book Influence model intends to assess the relationship between Social Influence via the Face book and the Intention to participate in the context of the Entertainment Events in Sri-Lanka. Further, the literature evidence identified that dimensions of Social Influence namely Like, Comments, Shares, Ease of Use and Usability should be more focused when building a strong Social Influence as they do indicate a high relationship on Intention to participate. Hence, the current research identified that Social Influence is a significant predictor which does affect in manipulating the Intention to participate for Entertainment events in Sri-Lanka.