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This study was established to assess the contribution of technology on internal audit
in the public sector. The study has examined the perceptions of audit officers in
application of information technology in audit issues, explored the contribution made
by IT in implementing audit activities and investigated on the challenges facing the
application of IT in internal audit issues in the public sector. The research used a case
study methodology where multiple cases were taken and collected data and
information using questionnaire, direct interviews and documentations. Participants
involved in the study were management of the Chamwino district council and
Dodoma Municipality, internal auditors and accountants. The collected data and
information were mainly analyzed using explanation building and pattern matching.
The study identified that all the respondents agreed that that the auditors in the public
sector are happy with IT audit because it assists them more than manual audit.
Further, the study revealed that the IT audit is important in all audit activities. This is
explained by its contributions such as; easier to track error and mistakes, helps to
control fraudulent actions, easy to arrive into best opinion, mitigates risks, provides
more accurate results and is cost effective and time consuming.
Furthermore, the study observed that lack of experienced and skilled personnel,
shortage of work force; problems arising from the use of Epicor, management
perceptions over internal auditors, lack of IT policy that limits system accessibility
and unreliable electric power supply are likely to impede the application of IT in
internal audit issues.
The study recommends that more staff should be employed, more training should be
provided to staff, and staff should be sensitized to follow policies in the public
sector. In addition, the management is advised should do away with the culture of perceiving internal audit as a police unit. It should look at it as a friend in providing
vital information for decision making. Moreover, the central government is requested
to take a lead in ensuring that the IT policy is put in place. |
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