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ABSTRACT
The objective of the study was to determine the impact of information technology in audit firms. The research design used for this study was a survey research design. The design was used so as to capture relevant information of the study. Firsthand information was collected using questionnaire. The population of the study was all audit firms in Benin City and all the audit firms constitute the sample size for this study. Data were analyzed with chi-square, simple percentages and tabular presentation. The findings of this research indicated that information technology has significant impact on audit firms and that with the use of information technology, the effectiveness of audit firm is improved. The implications of these findings were that audit firms are to perform most of their function with information technology and conduct periodic training for its staff. Finally, the study recommended that accounting regulatory bodies should make it compulsory for audit and accounting firms to fully implement the use of information technology since it enhances performance.