DIGITAL FORENSIC SKILLS NEEDED BY INTERNAL AUDITORS FOR EFFECTIVE AUDITING IN PUBLIC UNIVERSITIES IN SOUTH-SOUTH NIGERIA

Abstract

The study determined digital forensic skills needed by internal auditors for effective auditing in public universities in South-South Nigeria. One research question was raised and one null hypothesis was tested for the study. Descriptive survey research design was adopted. The entire population of 137 internal auditors in the seven federal universities and thirteen state universities in South-South Nigeria was studied without sampling. A structured questionnaire which was validated by three experts was used for data collection. Cronbach alpha was used to measure the internal consistency which yielded reliability co-efficient of 0.88. Mean and standard deviation were used to answer research question and t-test was used to test the null hypothesis at 0.05 level of significance. The study reveals that digital forensic skills are greatly needed by internal auditors for effective auditing in public universities in South-South Nigeria. Also, internal auditors did not differ significantly in their mean ratings on digital forensic skills needed for effective auditing in public universities in South-South Nigeria based on institutional ownership. The study concluded that digital forensic skills are highly needed by internal auditors for effective auditing in public universities in South-South Nigeria. Among others, it was recommended that internal auditors in public universities in South-South Nigeria should undergo specialized information technology training with computer experts in order to acquire digital forensic skills that will effectively curb digital fraudulent activities in public universities in South-South Nigeria