Abstract:
This study sought to identify factors influencing utilization of Computer Assisted Audit Techniques in
Tanzania: A case of SMEs in Tanga City. TOE Model was employed in this study. This study used
descriptive research design. Population of this study was SMEs operating their business in Tanga city
and registered by the Tanzania Revenue Authority. Simple random sampling technique was used to select
respondents. Both primary and secondary data was used in data collection exercise. Primary data was
collected using questionnaire whereas secondary data was obtained from various sources including
published sources and unpublished sources. Data was analysed using descriptive and inferential statistics
with the aid of the SPSS version 26. The study findings portrayed that the organizational factors to the
large extent influence utilization of CAATs followed by technological factors while to the moderate extent
the environmental factors influence utilization of CAATs in SMEs. The study suggests that the government
and SMEs collaborate to overcome the obstacles that are impeding the use of computer assisted audit
procedures in Tanzania. Further research should be conducted in this area to explore the profitability
associated with the technology to businesses. And there is a need to explore more independent variables
that can have an impact on CAATs utilization
