Effect of Computerized Accounting System on Audit Process Efficiency in National Youth Service Corps Branches of Northeastern, Nigeria
DOI:
https://doi.org/10.61143/umyu-jafr.8(1)2025.012Keywords:
Computerized accounting system, audit process efficiency, system quality, information quality, self-efficacy, innovativenessAbstract
This study examined the effects of computerized accounting system on audit process efficiency in Nigeria with reference NYSC. The study adopted survey cross-sectional research design and collected data using primary method through self-administered questionnaire from 136 NYSC staff of finance and accounting department, and internal audit department in the six states of northeastern Nigeria. The collected data was analyzed using PLS-Structural Equation Modelling (PLS-SEM). It was found that system quality, self-efficacy and innovativeness have significant positive effect on audit process efficiency of NYSC while information quality was insignificantly related. In line with the findings the study recommended that NYSC should implement a schedule for regular accounting system maintenance and update to ensure the sustenance of optimal performance and compatibility with the evolving auditing requirements. Also, there is need for a comprehensive review of the existing audit process and procedures to identify inefficiencies and bottlenecks that caused its unrelatedness to the quality of accounting information. Finally, government should develop policies and guidelines that promote the adoption and innovative accounting technologies and methodologies within government agencies not only the NYSC.
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