The impact of computer-assisted audit techniques on the efficiency of audit work: A case study of Simbisa Brands
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This research investigated the impact of computer-assisted audit techniques on the efficiency of audit work of Simbisa Brands audit department. The main objectives of the study were to assess the effects of computer assisted audit techniques on the efficiency of audit work and to highlight the benefits that were associated with the use of computer assisted audit technique. The researcher accumulated data from both primary and secondary sources. The researcher used questionnaires, interviews and direct observations as data collection tools. Out of a population of 45 employees, a sample size of 20 audit personnel from Simbisa Brands Limited was selected using the stratified random sampling method. The results of the study revealed that although auditors believed that CAATs positively affected the audit work, CAATs were observed to be underutilized. The study also revealed that vast majority of the internal auditors utilized computer applications (CAATs) in auditing and that if individuals who viably comprehended these applications were engaged in auditing, effective audit reports would be delivered timeously. As revealed by the findings of the study, it was concluded that many audit personnel had embraced the utilization of computer-assisted audit techniques. Major benefits associated with the use of CAATs were accrued such as the improvement in the nature of audit work. It can also be concluded that most audit firms were still assessing how best the audit profession can incorporate computer-assisted audit techniques in their work. The researcher recommended that auditors ought to be accomplished and very much educated on the utilization of computer-assisted audit techniques. The researcher also recommended consistent speculation ought to be made on computer technology to guarantee that the firm gets vast economies of scale from the utilization of computerized auditing.
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