A Dissertation submitted to Mzumbe University – Dar es Salaam Business
School in Partial Fulfillment of the Requirements for Award of the Degree of
Master of Science in Accounting and Finance (MSc. A&F) of Mzumbe
University
There have been significant changes in the ICT and computer software. As a result, a
lot of things are come through computers including auditing is inclusive. Many
organizations have adopted the auditing through computer as this technology makes
the auditing more easier than the manual systems of auditing.
The overall objective of this study was to investigate the effectiveness of auditing
through computer. The specific objectives includes; to investigate the organization
strength and weakness in applying auditing using computer system, to assess the
effectiveness of auditing through computer at the ministry and to recommend areas
of improvement in applying auditing computer at the MoHSW.
A case study design was a research design used and methods for data collection
include; Interview, and questionnaires and documentary review. A sample of 70
respondents was selected which comprised only MOH & SW employees of the
different levels and professions. The researcher also used purposive sampling
technique for selecting the respondents from the population.
The study revealed that through the auditing through computer was not done fully
was effective regardless insufficient skilled auditors. In addition, MOH & SW was
using manual system of auditing at a larger extent compared to auditing using
computer.
Finally the study recommended MOH & SW to improve its internal controls,
procedures and policies so as to smoothen the way to adopt fully the use of computer
in auditing. Also training to auditors is very important as the CAATS needs
competent auditors.