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Effects of Computer Assisted Audit Techniques on Quality of Internal Audit Reports in Kenya

Author

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  • Sumayah Asmaah

    (African Journal of Commercial Studies)

Abstract

This study explores how Computer-Assisted Audit Techniques (CAATs) affect the quality of internal audit reports in Kenyan businesses. Modern auditing now relies heavily on CAATs as a key instrument for efficiency improvement, comprehensive data collection, and confidentiality protection. This study investigates the use of technology in the audit process, emphasizing its potential to boost productivity, gather significant amounts of data, speed up the decision-making process, and protect data privacy. The theoretical framework draws from two main theories: Performance Expectancy Theory and Contingency Theory. The research reviews existing empirical studies to underscore CAATs' positive and negative influences on internal audit reports. It highlights the need for proper training and support to harness CAATs' potential effectively. Challenges, including the lack of resources, conflicts of interest, and difficulties in implementation, are identified. The study concludes that while CAATs offer numerous advantages in auditing, their successful integration requires a balance between technology, training, and human expertise. As the audit profession continues to evolve, understanding the implications of CAATs on internal audit reports is crucial for ensuring the integrity and quality of financial information in all sectors.

Suggested Citation

  • Sumayah Asmaah, 2023. "Effects of Computer Assisted Audit Techniques on Quality of Internal Audit Reports in Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 3(1).
    • Handle: RePEc:cwk:ajocsk:2023-04
    DOI: 10.59413/ajocs/v3.i1.2
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    References listed on IDEAS

    as
    1. Charles Guandaru Kamau & Benjamin Muzungu Kavure & John Ewoi Lokuta, 2023. "Audit Expectation Gap in Kenya: Literature Review of Causes and Remedies," East African Finance Journal, East African Finance Journal, vol. 2(1).
    2. Robert L. Braun & Harold E. Davis, 2003. "Computer‐assisted audit tools and techniques: analysis and perspectives," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 18(9), pages 725-731, December.
    3. Sarv Devaraj & Rajiv Kohli, 2003. "Performance Impacts of Information Technology: Is Actual Usage the Missing Link?," Management Science, INFORMS, vol. 49(3), pages 273-289, March.
    4. James L. Bierstaker & Priscilla Burnaby & Jay Thibodeau, 2001. "The impact of information technology on the audit process: an assessment of the state of the art and implications for the future," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 16(3), pages 159-164, April.
    5. repec:eme:maj000:02686900310500488 is not listed on IDEAS
    6. repec:eme:maj000:02686900110385489 is not listed on IDEAS
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