The Role of External Auditing in Public Sector Governance. a Case of Zimbabwe

Only available on StudyMode
  • Download(s) : 375
  • Published : October 14, 2012
Open Document
Text Preview
TABLE OF CONTENTS

Table of Contents……………………………………………………………………………………………………….i

Acknowledgements……………………………………………………………………………………………………ii

Abstract………………………………………………………………………………………………………………………iii

Dedication………………………………………………………………………………………………………………….iv

CHAPTER ONE –INTRODUCTION

1.0 Introduction……………………………………………………………………………………………………………….4

1.1Background to the problem………………………………………………………………………………………..4

1.2 Objectives of the Study……………………………………………………………………………………………….5

1.3 Research Problem………………………………………………………………………………………………………5

1.4 Research Questions……………………………………………………………………………………………………6

1.5 Sub-Questions…………………………………………………………………………………………………………….6

1.6 Statement of Hypothesis…………………………………………………………………………………………….6

1.7 Justification Of the Research………………………………………………………………………………………6

1.8 Assumptions……………………………………………………………………………………………………………….7

1.9 Literature Review……………………………………………………………………………………………………….7

1.10 Definition of Terms……………………………………………………………………………………………………8

1.11 Research Design……………………………………………………………………………………………………….8

1.12 Instruments for Data Collection……………………………………………………………………………….8

1.13 Data Presentation and analysis…………………………………………………………………………………8

1.14 Limitations………………………………………………………………………………………………………………..8

1.15 Conclusion………………………………………………………………………………………………………………….9

CHAPTER TWO-LITERATURE REVIEW

2.0 Introduction……………………………………………………………………………………………………………..13

2.1 Changes In Accounting Procedures due to Information Technology…………………………….13

2.2 Benefits and Uses of Information Technology to Auditing…………………………………………….15

2.3 Audit Process…………………………………………………………………………………………………………………16

2.4 Audit Opinion and CAATS………………………………………………………………………………………………22

2.5 Impact of a computerized system on the Audit Process……………………………………………….26

2.6 Knowledge and Experience………………………………………………………………………………………….28

2.61 Audit Documentation………………………………………………………………………………………………….29

2.7 Information Technology and the development of Computer Auditing………………………….31

2.8 Auditor Competencies………………………………………………………………………………………………….32

2.9 Auditing Standards and their relation to Auditing Computerised environments…………..32

CHAPTER THREE-RESEARCH METHODOLOGY

3.0 Introduction………………………………………………………………………………………………………………….35

3.1 Expletory Research……………………………………………………………………………………………………….36

3.2 Research Design /Plan…………………………………………………………………………………………………..37

3.3 Population and Sample Design……………………………………………………………………………………..37

3.4 Research Tools and Schedule……………………………………………………………………………………….38

3.5 Data Presentation and Analysis…………………………………………………………………………………..38

3.6 Research Constraints and Problems…………………………………………………………………………..38

3.7 Conclusion……………………………………………………………………………………………………………………38

CHAPTER FOUR-DATA ANALYSIS AND PRESENTATION

4.1 Introduction………………………………………………………………………………………………………………..39

4.2 Research Results…………………………………………………………………………………………………………39

4.3 Changes in the Audit Process due to IT………………………………………………………………………42

4.4 Analysis of the level of fraud cases in organisations with computer systems…………….46

CHAPTER FIVE-RECOMMENDATIONS AND CONCLUSIONS

5.1 Introduction…………………………………………………………………………………………………………49

5.2 Analysis of Objectives……………………………………………………………………………………………..49

5.3 Recommendations……………………………………………………………………………………………………..50

5.4 Future Work………………………………………………………………………………………………………………..51

5.5 Conclusion…………………………………………………………………………………………………………………….52

ACKNOWLEDGEMENT

First and foremost I want to extend my primary obligation to the Lord Almighty for the strength He gave me to persevere with this project as indeed “the going did get tough” but within Him nothing is impossible. I would also like to acknowledge all those who helped me make this project a success, many thanks to my supervisor Mr....
tracking img