Article in Review
This article is currently in the Reviewing phase. It is undergoing peer review and editorial evaluation.
Abstract
This study examined the effectiveness of the Integrated Financial Management Information System (IFMIS) in enhancing the generation of reliable audit evidence within the Office of the Auditor General in Zambia. The study was guided by three objectives: to assess the effect of IFMIS implementation on the quality of audit evidence, to evaluate its impact on the efficiency of audit evidence collection and analysis, and to examine the challenges affecting its effective use in generating reliable audit evidence. A mixed-methods research design was adopted. Quantitative data were collected from 54 respondents using structured questionnaires, while qualitative data were obtained through semi-structured interviews with selected audit personnel. Quantitative data were analysed using descriptive statistics, correlation analysis, regression modelling, and paired sample t-tests, while qualitative data were analysed thematically to provide deeper contextual interpretation. The findings revealed that IFMIS has significantly improved the quality of audit evidence by enhancing timeliness, traceability, consistency, reliability, relevance, and overall audit comprehensiveness. The system also substantially improved audit efficiency by reducing evidence collection time, strengthening inter-departmental coordination, and enabling real-time access to financial information. Despite these benefits, several challenges were identified, including persistent technical system failures, inadequate ICT infrastructure, limited user training, resistance to system adoption, and inconsistencies in data entry practices. The study concludes that IFMIS is a critical enabler of improved audit evidence quality and efficiency in public financial management, though its effectiveness is significantly influenced by institutional capacity, infrastructure readiness, and user competence. The study recommends strengthening ICT infrastructure, enhancing continuous professional training, improving system reliability and integration across departments, and developing clearer implementation guidelines.
