Analysing the efficiency of computer-assisted audit tools and techniques within the Ekurhuleni Metropolitan Municipality

Pertunia Setati, Danie P. Schutte, Elsabe Kilian and Banele Dlamini
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Pertunia Setati: School of Accounting Sciences, North-West University, Potchefstroom, Republic of South Africa
Danie P. Schutte: School of Accounting Sciences, North-West University, Potchefstroom, Republic of South Africa
Elsabe Kilian: School of Accounting Sciences, North-West University, Potchefstroom, Republic of South Africa
Banele Dlamini: School of Accounting Science, North-West University

International Journal of Business Ecosystem & Strategy (2687-2293), 2025, vol. 7, issue 3, 370-376

Abstract: This research investigates Computer-Assisted Audit Techniques (CAATTs) within the Internal Audit Unit at the City of Ekurhuleni Metropolitan Municipality (EMM). The study explores the extent to which CAATTs are utilized, the challenges faced in their implementation, and their impact on the efficiency and effectiveness of internal audits. Data was collected through a mixed-methods approach, including surveys and interviews with internal auditors. The findings reveal that while CAATTs, primarily TeamMate, are increasingly being used to automate audit processes, their adoption is hindered by limited access, insufficient training, and high costs. Despite these challenges, CAATTs have been shown to improve audit accuracy and efficiency, contributing to more timely and reliable audit outcomes. The study highlights the need for enhanced IT infrastructure, greater executive support, and comprehensive training to optimize the use of CAATTs. Based on these findings, the research provides several recommendations, including expanding the use of diverse CAATTs, investing in IT support, and fostering a culture of innovation to maximize the benefits of these technologies in internal auditing. This study contributes to the growing body of knowledge on CAATTs and offers practical insights for municipal internal audit units seeking to enhance their audit capabilities through technology. Key Words:Computer-Assisted Audit Techniques (CAATTs), Internal Audit, Municipal Governance, Ekurhuleni Metropolitan Municipality, Audit Efficiency

Date: 2025
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