ABSTRACT

The research topic of this study is "Appraisal of the effects of management information system (MIS) on quality control by external auditors- a study of selected audit firms in Abia State". To guide this research work, the researcher reviewed relevant literatures on certain related topics based on past research work conducted by authorities in the field. The study population are all the audit firms in Abia State, hut for the purpose of' this study and for the reason that all the audit firms in Ahia State are guided by the same audit regulations, the population size was therefore restricted to the (27) audit firms registered with the office of the Auditor General Abia State. Using the Taro Yamani formula, the sample size calculated gave (25). The researcher also made use of primary methods of data collection which includes questionnaires and oral Interviews. Also the secondary methods of data collection used are library research of relevant materials, and existing document from the office of the Auditor-General, State Audit headquarters in Abia State. The statistical instrument used by the researcher in analyzing the responses to the questionnaire is mainly tables. While the Chi-square (X2) model was the statistical technique used for the test of hypothesis. The researcher also made the following major findings: The application of effective management information system has significant relationship with the performance of external audit firms in their audit practice. There is a significant relationship between management information system and the implementation of quality control policies and procedures of companies audited. On the basis of the above findings, the following recommendations were made: Audit firms in Abia State should channel most of their resources in the training and development of audit personnel on management information system's related technology such as ICT to boost performance of audit personnel. Due to the dynamic nature of management information system, it is recommended that audit firms in Abia State should adopt specifically the computer based aspect of the system.