EFFECT OF INFORMATION SYSTEM AUDIT ON ORGANIZATIONAL PERFORMANCE IN NIGERIA

Abstract

The study examined the effect of information system audit on organizational performance in Nigeria. Survey
design was adopted for this study to ascertain the effect of information system audit on organizational performance in
Nigeria. The primary source used in collection of the necessary data was questionnaire, which was designed to enhance
the exhaustive retrieval of relevant data. The primary data was also be extracted from personal interview and
observation. Secondary source was obtained from textbooks, journals, newspapers, magazine and published journal on
internet as well as other relevant materials that was useful in this study. Simple regression statistical tool was adopted to
establish the effect of independent variables on dependent variable. Based on the analysis of the results, the finding
revealed that information system audit had a significant effect on organizational performance, using profitability as a
proxy. The study recommended banks should train their workers from time to time to keep them abreast of the innovations
in the use of IT. Also, management should adopt strategies to enhance innovations on the efficiency of the system