Impact of Computerized Accounting System on External Audit Functions
Emma Ik Okoye
Nnamdi Azikiwe University - Department of Accountancy
affiliation not provided to SSRN
March 14, 2012
The University Advanced Research Journal, Issue 3, 2011
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 auditAccepted Paper Series
Date posted: March 19, 2012
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