Effectiveness of auditing in computerized Environment in public sector: a case of ministry Of health and social welfare
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Mzumbe University
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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.
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.
Keywords
auditing in computerized, Environment in public sector