INFORMATION SYSTEM IMPLEMENTATION AND AUDIT EFFICIENCY OF SELECTED INDIGENOUS PRACTICING FIRMS IN NORTH CENTRAL NIGERIA

This study examined the ef ect of information system on audit efficiency of selected indigenous practicing firms in North Central, Nigeria. The study employed a survey research design. Primary data were obtained and analysed using frequency distribution and multiple regression analysis. Findings from the study showed that the overall influence of information system on audit efficiency of selected indigenous practicing firms in North Central, Nigeria was significantly positive (F = 766.445, p- value < 0.05). Also, considering the influence of each component of information system implementation (ISI) on audit efficiency, the results showed that performance expectancy (PE) (t = 5.860, p = 0.000 <0.05) and effort expectancy (EE) (t = 16.932, p = 0.000 < 0.05) had significant and positive influence on audit efficiency (AE). The study concludes that ISI has positive influence on AE and recommends that indigenous practitioners with small sized audit firms should implement information system in their audit processes so as to enhance the effectiveness and efficiency of audit outcomes