INFLUENCE OF INFORMATION TECHNOLOGY ON INTERNAL CONTROL SYSTEMS IN TERTIARY INSTITUTIONS IN OSUN STATE, NIGERIA

Autor:	Aderemi Olalere Adebayo, Samuel Oladele Obisesan, Amos Olusola Akinola
Jazyk:	angličtina
Rok vydání:	2024
Předmět:	Information technology internal control system internal audit process tertiary institution Management. Industrial management HD28-70 Business HF5001-6182
Zdroj:	Malaysian Management Journal, Vol 28 (2024)
Druh dokumentu:	article
ISSN:	0128-6226 2289-6651
DOI:	10.32890/mmj2024.28.4
Popis:	The study examined how information technology affects internal control systems in tertiary institutions in Osun State. Specific goals were to ascertain whether or not information technology has a significant impact on the internal control systems and internal audit processes of tertiary institutions. A survey research design was chosen. A sample size of 100 respondents participated in the study. This study used the stratified sampling method and a regression technique was used for data analysis. The findings showed that internal control systems and internal audit procedures in tertiary institutions in Osun State were highly influenced by information technology with t= 20.02 P< 0.0 and t= 19.049p
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/2a169b60c4b64a71936f7e37c8ea65ce Zobrazit plný text záznamu View record in DOAJ