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THE PROSPECT OF TECHNOLOGY-DRIVEN AUDIT PROCEDURES IN PUBLIC ACCOUNTING

  • Project Research
  • 1-5 Chapters
  • Quantitative
  • Simple Percentage
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: Available
  • Recommended for : Student Researchers
  • NGN 5000

THE PROSPECT OF TECHNOLOGY-DRIVEN AUDIT PROCEDURES IN PUBLIC ACCOUNTING

ABSTRACT

This study explores the prospect of technology-driven audit procedures in public accounting, focusing on efficiency, accuracy, and the integration of advanced technologies such as AI and data analytics. A survey research design was adopted to collect data from auditors and IT specialists, providing a comprehensive understanding of the potential and challenges of technology adoption. The sample size, derived using Taro Yamane’s formula, was 365 from a population of 7,500 auditors in Uyo, ensuring a representative and precise sample. Uyo was selected for its growing adoption of technological innovations in business practices. The survey instrument’s reliability coefficient score was 0.89, indicating high reliability. Findings indicate that technology-driven audit procedures significantly enhance efficiency and accuracy, yet face challenges in terms of initial implementation costs and the need for specialized training. The study recommends investing in technology infrastructure and developing comprehensive training programs to fully realize the benefits of technology-driven audits.





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