Impact of Information Technology on Audit Practice in Nigeria
Student: Ayisat Idowu Abdulrafiu (Project, 2025)
Department of Accountancy
Osun State Polytechnic, Iree, Osun State
Abstract
This research work analyzed the impact of information technology on audit practice in Nigeria. The objectives of the study include: to identify the impact of using technology in auditing on time required to complete audit, impact of cost of auditing to audit firms and companies operating in Nigeria. To achieve this objective, the study adopted the descriptive analytical approach due to its suitability to the nature of the study. Questionnaire was adopted as the study instrument of data collection, where 24 questionnaires were distributed to the study sample, 20 were retrieved and analyzed. The study had many results, most important of which are that using technology has an impact on reducing the audit cost for the audit firms and companies due to its accuracy in data output and tabulation, and that the auditor practices the E-auditing efficiently since he realizes its various benefits for the audit offices and companies operating in Nigeria, and they applied it to a high degree. The study recommended the need for the audit offices and companies to continue operating in Nigerian through e-auditing and they should work on developing their methods of application.
Keywords
For the full publication, please contact the author directly at: abdulrafiuayisat@gmail.com
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Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 13
- Delta State University, Abraka, Delta State 139
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10