The Influence of Information and Communication Technology on Internal Audit Performance: A Case of Tanga Regional Secretariat.

Paulo, Albert (2025) The Influence of Information and Communication Technology on Internal Audit Performance: A Case of Tanga Regional Secretariat. Masters thesis, The Open University of Tanzania.

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Abstract

The study investigates the influence of information and communication technology on internal audit performance in Tanzania. Specifically, the study examines the perceived usefulness of ICT on internal audit performance, perceived ease of use and perceived risk of ICT use. The total respondents were eighty selected randomly. A descriptive design was used while questionnaire used to collect data. Data was analyzed quantitatively through the use of Statistical Package for Social Science (SPSS) computer software tool. Findings indicate that perceived usefulness has a positive and significant effect on internal audit performance at five percent level (P<.000). The study further revealed that perceived ease of use has a positive and significant effect on internal audit performance at five percent (P<.000). The study also perceived risk has a positive and significant effect at five percent (P<.002). The study recommended that the organization should use alternative internet connectivity options such as satellite internet, mobile hotspots, or local network solutions. Keywords: Information Communication Technology, perceived usefulness, perceived ease of use, perceived risk

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