Influence Of Information And Communication Technology On Performance Of Financial Audits In Government Ministries In Kenya

ABSTRACT Financial Audits in the public sector have since independence been carried out manually in the Country. The use of this manual approach in the performance of auditing had raised queries as to the quality of audits, detection of fraud and timeliness of reports presented to parliament. Through the adoption of Integrated Financial Management Information Systems in Government Ministries, the financial function and operations have since been automated. With the shift of the Government financial operations from a manual approach to an automated system, a manual audit approach to these auto…