Abstract:
ABSTRACT
This study sought to assess factors influencing utilization of Computer assisted audit techniques in Tanzania: A case of SMEs in Tanga City. Specifically, this study identified factors influencing utilization of Computer assisted audit techniques in Tanzania, explore challenges hindering the utilization of Computer assisted audit techniques in Tanzania and developed strategies that will improve the utilization of Computer assisted audit techniques in Tanzania. System Theory and Technology Organizational Environmental Model were 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collected using questionnaire whereas secondary data was obtained from various sources including published sources and unpublished sources.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. This study indicated that compatibility challenges, negative perspective, resistance and lack of management commitment and support hinder the utilization of Computer assisted audit techniques in Tanzania. The study also found that by establishing business policy, providing education and training as well as providing follow-up action and encouraging management commitment will improve the utilization of Computer Assisted Audit Techniques in SMEs Tanzania to the large extent. 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.
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