1.8 Structure of the study Chapter one: These comprises of the Introduction of the research work which includes the Background of the study, Statement of the problem, Objective of the study, Research question, Hypothesis, Significance of the study, Scope of the study, Structure of the study. Chapter two: These chapter critically review related literature. These looked at the introduction, the conceptual framework, the review of prior study; in terms of the software, the impacts of ICT at various level, the benefits and the summary. Chapter three: Examine the Research methodology in terms of the introduction, the research design, the population, the sample size, the nature and source of data, the method of data collection, the techniques of data analysis, the decision rule and the summary. Chapter four: Tries to see how the data are been analyzed which includes: the Introduction, Data presentation, test of Hypothesis and the Summary of findings. Chapter five: This is the Summary and conclusion of the research work. It looked at the recommendations, limitations of the study, Suggestion for further research and the Reference. 1.9 Definition of operational terms Information and Communication Technology ICT refers to “the automated means of originating, processing, storing, and communicating information, and includes recording device, communication system, computer system (including hardware and soft ware components and data), and other electronic devices” (AICPA 2006a, AU 319.02). Audit ICT usage refers to the manner in which auditors uses ICT throughout the process of their audit. Auditing is the examination and verification of a company’s financial and accounting records and supporting documents by a professional so as to give his profound opinion as to the true and fairness of the financial statement of that company. Accounting information system (AIS) is a system of collection, storage and processing of financial and accounting data that is used by decision makers. Enterprise Resource Planning (ERP): is an integrated information system that serves all departments within an enterprise. Automated teller machine (ATM): is an electronic banking outlet, which allows customers to complete basic transactions without the aid of a branch representative or teller.
Posted on: Thu, 25 Jul 2013 17:24:34 +0000
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