The Role of External Auditing in Public Sector Governance. a Case of Zimbabwe
TABLE OF CONTENTS
Table of Contents……………………………………………………………………………………………………….i
Acknowledgements……………………………………………………………………………………………………ii
Abstract………………………………………………………………………………………………………………………iii
Dedication………………………………………………………………………………………………………………….iv
CHAPTER ONE –INTRODUCTION
1.0 Introduction……………………………………………………………………………………………………………….4
1.1Background to the problem………………………………………………………………………………………..4
1.2 Objectives of the Study……………………………………………………………………………………………….5
1.3 Research Problem………………………………………………………………………………………………………5
1.4 Research Questions……………………………………………………………………………………………………6
1.5 Sub-Questions…………………………………………………………………………………………………………….6
1.6 Statement of Hypothesis…………………………………………………………………………………………….6
1.7 Justification Of the Research………………………………………………………………………………………6
1.8 Assumptions……………………………………………………………………………………………………………….7
1.9 Literature Review……………………………………………………………………………………………………….7
1.10 Definition of Terms……………………………………………………………………………………………………8
1.11 Research Design……………………………………………………………………………………………………….8
1.12 Instruments for Data Collection……………………………………………………………………………….8
1.13 Data Presentation and analysis…………………………………………………………………………………8
1.14 Limitations………………………………………………………………………………………………………………..8
1.15 Conclusion………………………………………………………………………………………………………………….9
CHAPTER TWO-LITERATURE REVIEW
2.0 Introduction……………………………………………………………………………………………………………..13
2.1 Changes In Accounting Procedures due to Information Technology…………………………….13
2.2 Benefits and Uses of Information Technology to Auditing…………………………………………….15
2.3 Audit Process…………………………………………………………………………………………………………………16
2.4 Audit Opinion and CAATS………………………………………………………………………………………………22
2.5 Impact of a computerized system on the Audit Process……………………………………………….26
2.6 Knowledge and Experience………………………………………………………………………………………….28
2.61 Audit Documentation………………………………………………………………………………………………….29
2.7 Information Technology and the development of Computer Auditing………………………….31
Table of Contents……………………………………………………………………………………………………….i
Acknowledgements……………………………………………………………………………………………………ii
Abstract………………………………………………………………………………………………………………………iii
Dedication………………………………………………………………………………………………………………….iv
CHAPTER ONE –INTRODUCTION
1.0 Introduction……………………………………………………………………………………………………………….4
1.1Background to the problem………………………………………………………………………………………..4
1.2 Objectives of the Study……………………………………………………………………………………………….5
1.3 Research Problem………………………………………………………………………………………………………5
1.4 Research Questions……………………………………………………………………………………………………6
1.5 Sub-Questions…………………………………………………………………………………………………………….6
1.6 Statement of Hypothesis…………………………………………………………………………………………….6
1.7 Justification Of the Research………………………………………………………………………………………6
1.8 Assumptions……………………………………………………………………………………………………………….7
1.9 Literature Review……………………………………………………………………………………………………….7
1.10 Definition of Terms……………………………………………………………………………………………………8
1.11 Research Design……………………………………………………………………………………………………….8
1.12 Instruments for Data Collection……………………………………………………………………………….8
1.13 Data Presentation and analysis…………………………………………………………………………………8
1.14 Limitations………………………………………………………………………………………………………………..8
1.15 Conclusion………………………………………………………………………………………………………………….9
CHAPTER TWO-LITERATURE REVIEW
2.0 Introduction……………………………………………………………………………………………………………..13
2.1 Changes In Accounting Procedures due to Information Technology…………………………….13
2.2 Benefits and Uses of Information Technology to Auditing…………………………………………….15
2.3 Audit Process…………………………………………………………………………………………………………………16
2.4 Audit Opinion and CAATS………………………………………………………………………………………………22
2.5 Impact of a computerized system on the Audit Process……………………………………………….26
2.6 Knowledge and Experience………………………………………………………………………………………….28
2.61 Audit Documentation………………………………………………………………………………………………….29
2.7 Information Technology and the development of Computer Auditing………………………….31