Abstract:
The objective of this study is to determine the effect of ICT infrastructure on audit and assurance performance in Nigeria. The study is to increase the understanding of the effects digitization has on the tools and working methods of the audit profession. This journal assesses the technologies having most impact on the audit profession as we know it today. Drawing on existing research and exploring the views of leading practitioners, it provides an understanding of how the changing business environment is shaping technological change in auditing. It also provides a unique summary of how different technologies could be expected to impact its future. The study provides insights for both businesses and auditors themselves on how they may adapt most effectively in the face of this significant change. The technology has caused a lot of disruption in the business which auditor is expected to embrace in order to perform their duties as expected.
