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
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