The influence of information technology on internal audit functions in Tanzania commencial Banks

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University of Dar es salaam
A number of changes has taken place in the financial sector in Tanzania during the past twenty years. Among the factors in those changes is the information technology, which had an impact in financial sector development. The purpose of this study was to determine the influence of information technology operating environment on internal audit functions. The study was conducted by way of a survey. Statistical analysis was via SPSS tool. The study found that three is functions in Tanzania Commercial banks. The information Technology had a considerable impact on internal auditing; changing the environment in which internal auditors work hence forced them to use it in compiling and presenting the results of their works. It was also found that, the majority of respondents indicated training support to internal auditors to enable them cope with changing Information Community Technology. The researcher ends by making a number of recommendations that (i) Internal Auditors should be provided with adequate training support to cope up with changes in technology so as to enhance their performance due changes in operating environment in work place. (ii) The internal audit department should be sufficiently staffed to match with the organization growth. (iii) Auditing function should be carried by competent auditors with sufficient knowledge of the area they review so as to provide desired results to the management, shareholder and community at large.
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5668.25.K853)
Auditing, internal, Information technology, Banks and banking, Commercial banks
Kweka, C.P (2008) The influence of information technology on internal audit functions in Tanzania commencial Banks.Master dissertation, University of Dar es Salaam, Dar es Salaam.