Abstract

http://ssrn.com/abstract=2022095
 
 

Citations (1)



 


 



Impact of Computerized Accounting System on External Audit Functions


Emma Ik Okoye


Nnamdi Azikiwe University - Department of Accountancy

Oghoghomeh Tennyson


affiliation not provided to SSRN

March 14, 2012

The University Advanced Research Journal, Issue 3, 2011

Abstract:     
This study investigated the impact of a computerized accounting system on external audit functions. To achieve this purpose, research questions were raised, hypothesis was formulated and a review of related literature was made. The population of the study comprises those audit firms operating in Asaba, the Delta state capital. In order to gather the needed data for this study, a well structured questionnaire designed in likert five-point scale was administered on the external auditors of the selected audit firms. The stated hypothesis was tested with the t-test. Our findings revealed that though auditor’s knowledge of computer makes a significant difference on his effective audit of a computerized accounting system, certain factors serve as limitation to its effectiveness it was therefore concluded that to enhance the effectiveness of external audit functions in a computerized accounting system, these limiting factors have to be surmounted.

Number of Pages in PDF File: 19

Keywords: computerization, accounting systems, audit functions, cash audit

Accepted Paper Series





Download This Paper

Date posted: March 19, 2012  

Suggested Citation

Okoye, Emma Ik and Tennyson, Oghoghomeh, Impact of Computerized Accounting System on External Audit Functions (March 14, 2012). The University Advanced Research Journal, Issue 3, 2011. Available at SSRN: http://ssrn.com/abstract=2022095

Contact Information

Emma Ik Okoye (Contact Author)
Nnamdi Azikiwe University - Department of Accountancy ( email )
Awka, Anambra 23400
Nigeria
Oghoghomeh Tennyson
affiliation not provided to SSRN
Feedback to SSRN


Paper statistics
Abstract Views: 2,310
Downloads: 571
Download Rank: 26,271
Citations:  1

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.328 seconds