ABSTRACT
The research topic of this study
is "Appraisal of the effects of management information system (MIS) on
quality control by external auditors- a study of selected audit firms in Abia
State". To guide this research work, the researcher reviewed relevant
literatures on certain related topics based on past research work conducted by
authorities in the field. The study population are all the audit firms in Abia
State, hut for the purpose of' this study and for the reason that all the audit
firms in Ahia State are guided by the same audit regulations, the population
size was therefore restricted to the (27) audit firms registered with the
office of the Auditor General Abia State. Using the Taro Yamani formula, the
sample size calculated gave (25). The researcher also made use of primary
methods of data collection which includes questionnaires and oral Interviews.
Also the secondary methods of data collection used are library research of
relevant materials, and existing document from the office of the
Auditor-General, State Audit headquarters in Abia State. The statistical
instrument used by the researcher in analyzing the responses to the
questionnaire is mainly tables. While the Chi-square (X2) model was the
statistical technique used for the test of hypothesis. The researcher also made
the following major findings: The application of effective management
information system has significant relationship with the performance of external
audit firms in their audit practice. There is a significant relationship between
management information system and the implementation of quality control
policies and procedures of companies audited. On the basis of the above
findings, the following recommendations were made: Audit firms in Abia State
should channel most of their resources in the training and development of audit
personnel on management information system's related technology such as ICT to
boost performance of audit personnel. Due to the dynamic nature of management
information system, it is recommended that audit firms in Abia State should
adopt specifically the computer based aspect of the system.
AGOHA, S (2021). Appraisal Of The Effects Of Management Information System (MIS) On Quality Control By External Auditors (A Study Of Selected Audit Firms In Abia State). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-of-the-effects-of-management-information-system-mis-on-quality-control-by-external-auditors-a-study-of-selected-audit-firms-in-abia-state-7-2
STANLEY, AGOHA. "Appraisal Of The Effects Of Management Information System (MIS) On Quality Control By External Auditors (A Study Of Selected Audit Firms In Abia State)" Mouau.afribary.org. Mouau.afribary.org, 13 Jul. 2021, https://repository.mouau.edu.ng/work/view/appraisal-of-the-effects-of-management-information-system-mis-on-quality-control-by-external-auditors-a-study-of-selected-audit-firms-in-abia-state-7-2. Accessed 01 Nov. 2024.
STANLEY, AGOHA. "Appraisal Of The Effects Of Management Information System (MIS) On Quality Control By External Auditors (A Study Of Selected Audit Firms In Abia State)". Mouau.afribary.org, Mouau.afribary.org, 13 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-of-the-effects-of-management-information-system-mis-on-quality-control-by-external-auditors-a-study-of-selected-audit-firms-in-abia-state-7-2 >.
STANLEY, AGOHA. "Appraisal Of The Effects Of Management Information System (MIS) On Quality Control By External Auditors (A Study Of Selected Audit Firms In Abia State)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/appraisal-of-the-effects-of-management-information-system-mis-on-quality-control-by-external-auditors-a-study-of-selected-audit-firms-in-abia-state-7-2