Abstract: The study examines the effect of information technology on the activities of internal auditors in Nigeria. The study specifically investigates the relationship between information technology audit objectives and information technology evaluation control. To achieve this objective, data was collected from primary and secondary sources. The primary source was purely a well structured research questionnaire of three sections that was administered to the respective organizations sampled for the purpose of this research. A total of one hundred and fifty three questionnaires were returned and used for the analysis. The analysis was done with excel and eview software using ordinary least square multiple regression model. The results reveal that internal auditors in Nigeria are more concerned with the traditional functions of application control and system security, the evaluation of efficiency, effective and economy of information technology on IT evaluation controls and the evaluation of fairness of financial statement representation and the accuracy and completeness of computerized accounting system. On the basis of these, the researchers concluded that information technology should be seen by internal auditors in the 21st century organizations as a competitive advantage in terms of cost savings, operational efficiency and reduction of human errors. Therefore, useful suggestions were put forward to ensure that internal audit functions in organizations are effectively and efficiently achieved to minimize financial, operational and environmental risks.
Appah Ebimobowei and Emeh Yadirichukwu, 2011. Information Technology and Internal Auditors Actvities in Nigeria. Asian Journal of Information Technology, 10: 201-208.