The effects of mobile audit tools on internal audit practices: Reflections from selected private companies in Tanzania

Florence William Sitima

doi:10.51867/ajernet.7.1.24

Authors

Florence William Sitima
florence.sitima@tia.ac.tz
Tanzania Institute of Accountancy (TIA), Tanzania https://orcid.org/0009-0005-4844-8845

Keywords:

Audit Effectiveness, Digitalization, Mobile Audit Tools, Private Companies, SEM

Abstract

This study assessed the effectiveness of mobile audit tools on internal audit practices at private companies in Tanzania. It adopted the Diffusion of Innovation theory. The study also used an explanatory research design and a quantitative approach. Data were collected from a sample of 73 internal auditors at Assad Associates and Adolph Associates using structured questionnaires with a 5-point Likert scale. A purposive sampling technique was used to select participants with direct experience in auditing technologies. The collected data were processed and analysed using descriptive statistics and Structural Equation Modelling (SEM) in SPSS v26 and Smart PLS 4, enabling the study to examine both basic trends and complex relationships between mobile auditing tools and internal audit effectiveness. The study’s findings indicate that mobile auditing tools significantly enhance audit effectiveness by improving clarity, timeliness, accuracy, flexibility, and overall efficiency. The study concludes that integrating mobile technologies is essential for modernizing internal audit functions. Thus, the study recommends that private companies prioritize the adoption and use of mobile auditing tools and provide targeted training for auditors to strengthen audit reliability, transparency, and overall organizational accountability.

Dimensions

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