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oyedele samson

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Research paper thumbnail of PROJECT PROPOSAL ON EFFECT OF COMPUTER ASSISTED AUDIT TECHNIQUES (CAATS) ON THE PERFORMANCE OF MICROFINANCE BANKS IN NIGER STATE

OYEDELE SAMSON ADURAGBEMI, 2021

This research work was conducted to investigate the effect of computer assisted audit techniques ... more This research work was conducted to investigate the effect of computer assisted audit techniques (CAATs) on the performance of microfinance banks in Niger state. The main objective of this study was to examine the significant relationship between usage of computer assisted audit techniques and performance expectation in Nigeria. Hypothesis was set forth and tested using multiple regress output. The data collected from the questionnaire were analyzed using relevant descriptive statistics diagnostic tests, augmented dickey-fuller and multiple regressions. The result revealed that performance expectancy, effort expectancy, facilitating conditions and social influence were positively associated at (0.05) to the usage of computer assisted audit techniques by microfinance banks. The syllabus of accounting programmers for professional and tertiary institutions should be reviewed to include courses in computer accounting information system audit; relevant professional accountancy bodies in Nigeria should include course in computer inform at/on systems and audit as part of their training programs and professional accountants should be made to appreciate the relevance of computer in the 21st century business environment in the provision of relevant accounting services for the sole aim of satisfying their clients and also audit firms need to increase their organizational and technical support to encourage the use of CAATs.

Research paper thumbnail of PROJECT PROPOSAL ON EFFECT OF COMPUTER ASSISTED AUDIT TECHNIQUES (CAATS) ON THE PERFORMANCE OF MICROFINANCE BANKS IN NIGER STATE

OYEDELE SAMSON ADURAGBEMI, 2021

This research work was conducted to investigate the effect of computer assisted audit techniques ... more This research work was conducted to investigate the effect of computer assisted audit techniques (CAATs) on the performance of microfinance banks in Niger state. The main objective of this study was to examine the significant relationship between usage of computer assisted audit techniques and performance expectation in Nigeria. Hypothesis was set forth and tested using multiple regress output. The data collected from the questionnaire were analyzed using relevant descriptive statistics diagnostic tests, augmented dickey-fuller and multiple regressions. The result revealed that performance expectancy, effort expectancy, facilitating conditions and social influence were positively associated at (0.05) to the usage of computer assisted audit techniques by microfinance banks. The syllabus of accounting programmers for professional and tertiary institutions should be reviewed to include courses in computer accounting information system audit; relevant professional accountancy bodies in Nigeria should include course in computer inform at/on systems and audit as part of their training programs and professional accountants should be made to appreciate the relevance of computer in the 21st century business environment in the provision of relevant accounting services for the sole aim of satisfying their clients and also audit firms need to increase their organizational and technical support to encourage the use of CAATs.

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