2023
DOI: 10.59413/ajocs/v3.i1.2
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Effects of Computer Assisted Audit Techniques on Quality of Internal Audit Reports in Kenya

Sumayah Asmaah

Abstract: This study explores how Computer-Assisted Audit Techniques (CAATs) affect the quality of internal audit reports in Kenyan businesses. Modern auditing now relies heavily on CAATs as a key instrument for efficiency improvement, comprehensive data collection, and confidentiality protection. This study investigates the use of technology in the audit process, emphasizing its potential to boost productivity, gather significant amounts of data, speed up the decision-making process, and protect data privacy. The theor… Show more

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