A comparative analysis on the benefits of using computer assisted audit tools and techniques over the use of manual systems in the audit profession. (A case of Harare City Council and Chaminuka Rural District Council
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The study was conducted on a comparative analysis on the benefits of using Computer Assisted Audit Tools and Techniques over manual systems in the audit profession. It had a population of 26 and the researcher used convenience sampling. The study was guided by the following objectives, to define CAATTs, to determine the role of CAATTs in the audit profession, to assess the benefits which were brought as a result of CAATTs in auditing, to identify the challenges which local authorities face on the implementation of CAATTs and to make recommendations on the adoption of CAATTs. Data was collected using questionnaires and interviews. From the study it can be concluded that, Computer Assisted Audit Tools and Techniques are very effective tools to the audit profession. The research indicated that the introduction of Computer Assisted Audit Tools and Techniques have helped in improving audit quality. The research revealed that the use of Computer Assisted Audit Tools and Techniques have many benefits to the audit profession than the use of manual systems. The benefits of Computer Assisted Audit Tools and Techniques include that, it saves more time, they improve the audit quality and they reduce audit cost. The research concluded that the use of Computer Assisted Audit Tools and Techniques have many roles which include, identifying exceptions, performing calculations, analyse and sort data and perform checks and balances. The reason of non-adoption by other local authorities includes lack of management support, technical complexity, non-corporation from other departments and inability to present the benefits of CAATTs to the management and other departments. Whilst the audit department have faced these challenges, it was observed that they have never presented the issues to the management. From these conclusions it is recommended that auditors in local authorities should be trained on CAATTs` adoption, the issue of CAATTs should be presented to the management and the internal auditors at Chaminuka Rural District Council should embrace the new era and adapt to change.
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