Impact of Information Technology on internal auditing in Tanzania.

It is now an undeniable truth that Information Technology (IT) has grown to the extent of influencing almost every aspect of organizational activities. This study specifically focused on the impact IT has had on internal auditing in Tanzanian organizations. To illustrate some of these "impacts", 31 Tanzanian organizations with computerized Information Systems (IS) were studied. The study examined IFAC suggested IT evaluations by internal auditors, the extent to which audit is supported by IT solutions, the familiarity and applications of CAATs by internal auditors, internal auditors involvement during system development and the overall ability of internal auditors to audit computerized systems. The study also looked into the internal auditors qualification requirements resulting from IT influence. The study found that the practice of internal auditing in Tanzanian organizations has not so far adequately changed to cope with the increasing computerization of IS. Almost all internal auditors are still using the same techniques and tools when auditing computer-based applications as they used, when these were performed manually. The researcher thence recommends that the NBAA, educational institutions, auditing firms, and Tanzanian organizations, including the Government, make stronger and coordinated efforts to minimize the possibility of economic damage through a lack of proper internal auditing of computerized IS.