Abstract
<p>This study sought to determine the forensic audit skills on contemporary audit reports and organizational productivity. Two research questions and two null hypotheses were formulated and tested at 0.05 level of significance. The descriptive survey design was adopted and it was carried out in Akwa Ibom State using two organizations namely; Champion Breweries Plc and Akwa Ibom Water Company. The population consists of 2836 staff while the sample size was 351 staff determined statistically using Taro Yamane formula. The purposive sampling technique was used. The instrument used for data collection was Forensic Audit Skills on Contemporary Audit Report and Organizational Productivity Questionnaire (FASCAROPQ). It was validated by three experts from the University of Uyo. The Cronbach Alpha reliability technique was used in which 0.79 index was obtained. The regression analysis was used in answering the research questions as well as testing of null hypotheses at 0.05 level of significance. The findings reveal that data mining skill and computer assisted audit techniques significantly predict organizational productivity to a high level. Based on the findings of the study, it was concluded that forensic audit skills are very paramount to operators of any organization in order to correct the irregularities of contemporary audit report. Therefore, it is recommended among others that owners and managers of organization should ensure that their auditors adhere to data mining skill for effective audit report that would lead to optimal productivity of the organization.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0976/a.php" alt="Hit counter" /></p>
Highlights
Organizations are formed by groups of people with the purpose of achieving effects that one person cannot achieve individually
This finding is in agreement with the findings of Bassey (2018) who posited that Computer Assisted Audit Techniques (CAATs) are computer program and data for auditors uses as part of the audit procedures to process data of audit significance contained in a client computer information system
Based on the findings of this study, it can be concluded that data mining skill and CAATs are essential for organizational productivity because without these skills contemporary audit report would be handled haphazardly, and its objectives would be forfeited
Summary
Organizations are formed by groups of people with the purpose of achieving effects that one person cannot achieve individually. Regarding the purpose of the organizations founding, they can be described as failure (nonproductive) or productivity (successful) ones. It is the desire of every organization to attain the apex of its organizational productivity. Productivity is defined as a ratio between the output volume and the volume of inputs It measures how efficiently production inputs, such as labour and capital, are being used in an organization to produce a given level of output. An organizational productivity according to Tran and Tian (2015), depends on the way it organizes production. According to Kiabel, the poor productivity could be attributed to inept management, insufficient funds, paucity of technology and incongruent management organization objectives
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