Impact of computer-assisted audit tools and techniques on the operational efficiency and effectiveness of civil society organizations: a case of Marie Stopes Uganda

Abstract

The purpose of the study was to find out the Impact of Computer Assisted Audit Tools and Techniques on Operational efficiency and effectiveness of civil society organizations, a case study of Marie Stopes Uganda a civil society organization based in Kampala, Uganda. The study objectives were; i) to establish the relationship between CAATTs and the operational efficiency and effectiveness of a civil society organization, ii) to establish how organizational effectiveness and efficiency are measured for a civil society organization and iii) to find out what constitutes CAATTs, and how they are applied in an organization. Literature was reviewed following the study objectives. The study employed a descriptive, and exploratory research design with a mixed study approach, which involved collecting both numerical data respondents out of a sample using a questionnaire and qualitative data from the organization to get an in-depth understanding of the study variables. Data was analysed and presented using tables. The study established that CAATTs are applied during the auditing processes of the organization, and they involve the use of computerized or IT-powered systems and software by the audit function of this organization. Further, it was established that the organization measures its effectiveness and efficiency by determining how much resources are available to enable the organization to achieve its set goals and through financial and non-financial performance measures. It was also established that organizations achieve the highest level of results with the minimum resources possible and measures the efficiency using the input-output ratio. Further, it was realized that CAATTs enhance audit efficiency and effectiveness at the organization as they enable auditors to ensure that internal controls are implemented within information systems, and have improved reliability in financial reporting, and have led to improvements in regulatory compliance, among others. Conclusion made is that Computer-assisted audit tools and techniques greatly improve the operational efficiency and effectiveness of civil society organizations as they enable auditors to ensure that internal controls are implemented within information systems.