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Influence of Information and Communication Technology on Performance of Financial Audits in Government Ministries in Kenya

机译：信息和通信技术对肯尼亚政府各部财务审计绩效的影响

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Financial Audits in the public sector have since independence been carried out manually in the Country. The use of this manual approach in the performance of auditing had raised queries as to the quality of audits, detection of fraud and timeliness of reports presented to parliament. Through the adoption of Integrated Financial Management Information Systems in Government Ministries, the financial function and operations have since been automated. With the shift of the Government financial operations from a manual approach to an automated system, a manual audit approach to these automated government operations would therefore not be effective, efficient and economical. Fraud perpetrated through the system would also be hard to discover using the manual approach. It was within this backdrop that the study sought to establish the effect of adoption of ICT on the performance of financial audits in Government Ministries on the basis of ICT training, ICT infrastructure, Organizational Setting, Legislative support and Auditing Standards. The general objective of the study was to determine the influence of ICT on the performance of financial audits in Government Ministries of Kenya. The specific objectives were how ICT infrastructure, IT audits training, legislature support, organizational structure and auditing standards affect the performance of financial audits in Government Ministries of Kenya. The research design used for the study was descriptive. The scope of the study was financial auditors at the 18 Ministries who were from the Office of the Auditor General with a total population of 434. To obtain data, stratified random sampling technique was used to obtain a sample size of 87 respondents. Validity refers to the degree to which results obtained from analysis of data actually represents the phenomenon under study. For testing validity the questionnaire was tested on 3 staff that were not included in the final study. Reliability is a measure of the degree to which research instruments gives consistent results after repeated trials. To confirm reliability, instruments were pretested on a small sample which was used in the final survey. Data was collected through questionnaire and analyzed using descriptive statistics then presented in the form of tables for easy understanding purposes. A regression model was used to establish the relationship between the dependent and independent variables. The study found out that adoption of ICT in the audit process improves the financial audit process by reducing the time and cost it takes to conduct the audit. Regular training on auditing computerized applications by the Government improves the knowledge of auditors to be able to effectively audit the financial applications. The study recommends for the implementation and utilization of ICT in the audit process to reduce operational inefficiency and to improve the audit process.
机译：自独立以来，公共部门的财务审计是在该国手动进行的。在审计执行过程中使用这种手动方法引起了对审计质量，欺诈行为的发现和提交议会报告的及时性的质疑。通过政府各部门采用综合财务管理信息系统，此后财务职能和运作已实现自动化。因此，随着政府财务运作从手动方式转变为自动化系统，因此将人工审核方式转换为这些自动化政府运作方式将不再有效，高效和经济。使用手动方法也很难发现通过系统进行的欺诈。正是在这种背景下，该研究试图在信息通信技术培训，信息通信技术基础设施，组织机构，立法支持和审计标准的基础上，确定采用信息通信技术对政府各部财务审计绩效的影响。该研究的总体目标是确定信息通信技术对肯尼亚政府各部财务审计绩效的影响。具体目标是信息通信技术基础设施，信息技术审计培训，立法支持，组织结构和审计标准如何影响肯尼亚政府各部的财务审计绩效。用于研究的研究设计具有描述性。研究范围是来自总审计长办公室的18个部委的财务审计员，总人口434。为获取数据，采用分层随机抽样技术获得87位受访者的样本量。有效性是指从数据分析获得的结果实际代表所研究现象的程度。为了检验有效性，对不在最终研究中的3名员工进行了问卷调查。可靠性是对研究仪器在反复试验后得出一致结果的程度的度量。为了确认可靠性，对仪器进行了小样本预测试，然后将其用于最终调查。通过问卷调查收集数据，并使用描述性统计数据进行分析，然后以表格形式呈现，以便于理解。回归模型用于建立因变量和自变量之间的关系。该研究发现，在审核过程中采用ICT可以减少执行审核的时间和成本，从而可以改善财务审核过程。政府定期对审核计算机化应用程序的培训提高了审核员的知识，从而能够有效审核财务应用程序。该研究建议在审计过程中实施和利用信息通信技术，以减少运营效率低下并改善审计过程。

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