Browsing by Author "Lotto, Josephat"

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    The assessment of the impact of information technology on internal auditing effectiveness
    (University of Dar es Salaam, 2005) Lotto, Josephat
    This study assesses the impact of information technology on internal auditing effectiveness in Tanzanians organizations. The study i based on fieldwork that concentrated in Dar-es-Salaam region and involved 40 audit managers. The survey revealed that IT has had a considerable impact on internal auditing such as changing the environments in which internal auditors work and requiring internal auditors to use IT in compiling and presenting the results of their workroom government institutions, private companies, public companies and parastatals. The study targeted those organizations with internal audit departments and apply IT in their duties. It was found that most of the surveyed organizations are unfamiliar with commonly applied IT tools such as computer networking, electronic data interchange and data encryption. Most internal auditors in the surveyed organizations are not able to use computers to perform their duties hence the use of manual system is still entertained. The results further showed that the internal audit managers in most of Tanzanian organizations are well qualified and well with relevant experience except that they lack IT knowledge and infrastructure to simplify their work. The researcher hence recommends that the NBAA, educational institutions, audit films and Government, make stronger and coordinated efforts to minimize the possibility of economic damage through a lack of proper internal auditing information systems.