EFFECTS OF E-COMMERCE ON AUDITING PRACTICES OF SELECTED FIRMS IN RIVERS STATE
Journal Title: Advance Research Journal of Multidisciplinary Discoveries - Year 2017, Vol 16, Issue 8
Abstract
This paper examined the Effects of E-Commerce on Auditing Practices of Selected Firms in Rivers State. The research design for this study is the survey research design. The data used in the study were generated from two major sources namely; Primary sources and Secondary sources. However, the major instrument for data collection was a five point likert scale questionnaire titled e-commerce and auditing practices questionnaire (ECO&APQ). The Spearman rank correlation coefficient (r) was used to calculate the reliability index. The statistical tools used for data analysis are: simple percentage (%) and kruskawalis test (H) using the Minitab software. The major findings revealed that the p-value for both hypotheses were below 0.05 (i.e 00.0<0.05, 0.00<0.05) respectively hence; it was concluded that to maintain the accuracy and integrity report, auditors need to acquire knowledge on how to apply e-transaction data in preparing their report. The researchers recommend that; E-commerce skill development should be made an invaluable component of auditors training programmes, Organizations should establish robust electronic accounting information collection, collation and dissemination system. This can help auditors develop a more accurate audit reporting system.
Authors and Affiliations
Yikarebogha, Erorogha Akpos
Keywords
Related Articles
- EP ID EP221741
- DOI -
- Views 75
- Downloads 0
RETIREMENT STRESS AND MANAGEMENT STRATEGIES AMONG CIVIL SERVANTS (A STUDY OF RETIREES FROMANAMBRA STATE MINISTRY OF WORKS, AWKA)
This paper is centered on the study of retirement stress and management strategies among civil servants. This study is interested in establishing whether effective retirement plan help to reduce retirement stress. The re...
The Macho Man: Untold Experiences
This study presents a social illness and considered one of the chronic problems among males in all walks of life; the male person delve on their lifestyle, experiences, causes, modes operandi and their transactions of th...
Human Body Heat Conductivity in norm and pathology : A review
Heterochromatin is universally distributed in the chromosome of all the eukaryotes, accounting for 10% to 60% of their genome. There are two types of heterochromatin: C- and Q-heterochromatin. Cheterochromatin is found i...
“Rice (Oryza Sativa) cultivation in temperature areas of India”
ice botanically called as Oryza Sativa, is associated with wet, humid climate, though it is not a tropical plant. It is probably a descendent of wild grass that was most likely cultivated in the foothills of the far East...
ASSESSMENT OF WATER CARRYING BAG FOR DRUDGERY REDUCTION
The farm women of hills spend most of their time in various house hold activities. Water carrying from distant places is a tedious job in northern hills of India. This may expose women to risk factors such as force, awkw...