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The effect of digitalization on auditing in public sector

 Department: Accountancy  
 By: usericon AdeleyeJoshua  

 Project ID: 9558
   Rating:  (5.0) votes: 1
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   Price:₦5000
Abstract
The study examined the influence of digitalization on auditing in the public sector with specific reference to the Office of the Auditor-General in Kogi State. The objectives of the study are to examine whether the high cost of audit software can affect the effectiveness of digitalization of auditing in the public sector and to evaluate whether a lack of adequate digital infrastructure and limited digital skills can affect the digitalization of auditing in the public sector negatively. The researcher adopted a survey design method. Data for the research were sourced from primary data using a questionnaire. From a population of thirty (30) all were sampled   Findings among others revealed that The findings revealed that digital tools enhance the speed and accuracy of audit processes, reduce human errors, strengthen fraud detection, and improve the timeliness of audit reporting. In Kogi State, the adoption of digital systems by the Office of the Auditor-General has improved compliance monitoring, financial reporting, and overall accountability in government ministries and parastatals. Thus, it is recommended that the government and the Office of the Auditor-General in Kogi State should invest in continuous training and retraining of auditors on the use of digital tools, data analytics, and emerging technologies. Infrastructure such as high-speed internet, reliable power supply, and modern auditing software should be provided to ensure the effective implementation of digital auditing. Adequate budgetary allocations should be made to support the acquisition and maintenance of digital audit systems, ensuring sustainability in the long term. ...
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