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    6 views2 pages

    Text 12

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    Literature Review:

    Introduction:
    Small and Medium Scale Enterprises (SMEs) are the backbone of many economies, and
    Information Technology (IT) has become a crucial component of their operations. IT
    audit and system audit are essential for ensuring the reliability, security, and
    integrity of IT systems. This literature review aims to provide an overview of the
    current state of IT adoption, IT audit, and system audit practices among SMEs, with
    a focus on the challenges and benefits.

    IT Adoption among SMEs:


    Studies have shown that SMEs face significant challenges in adopting IT, including
    limited resources, lack of expertise, and high costs (Cragg & King, 2002; Simpson &
    Docherty, 2005). Despite these challenges, IT adoption can bring numerous benefits,
    such as improved efficiency, enhanced productivity, and better decision-making
    (Baker, 2012; Raymond, 2001).

    IT Audit and System Audit:


    IT audit and system audit are critical components of IT governance, ensuring that
    IT systems are aligned with organizational objectives and that risks are identified
    and mitigated (ITGI, 2007). IT audit involves evaluating the effectiveness of IT
    controls, while system audit examines the overall IT system (CISA, 2010). Studies
    have highlighted the importance of IT audit and system audit in ensuring the
    reliability, security, and integrity of IT systems (Krogstie, 2012; Schneider,
    2009).

    Challenges faced by SMEs:


    SMEs face numerous challenges in adopting and managing IT systems, including:

    - Limited resources (financial, human, and technological) (Cragg & King, 2002)
    - Lack of IT expertise (Simpson & Docherty, 2005)
    - High costs (Baker, 2012)
    - Security and privacy concerns (Krogstie, 2012)
    - Limited awareness of IT audit and system audit (Schneider, 2009)

    Benefits of IT Adoption and Audit:


    IT adoption and audit can bring numerous benefits to SMEs, including:

    - Improved efficiency and productivity (Baker, 2012)


    - Enhanced decision-making (Raymond, 2001)
    - Better management of IT risks (ITGI, 2007)
    - Improved security and privacy (Krogstie, 2012)
    - Increased confidence in IT systems (Schneider, 2009)

    Conclusion:
    This literature review highlights the challenges and benefits of IT adoption and
    audit among SMEs. While SMEs face significant challenges in adopting and managing
    IT systems, IT adoption and audit can bring numerous benefits, including improved
    efficiency, enhanced productivity, and better management of IT risks. This study
    aims to investigate the current state of IT adoption and system audit practices
    among SMEs in Bolgatanga, identify the challenges and benefits, and provide
    recommendations for improving IT governance and audit practices.

    References:

    Baker, J. (2012). The impact of information technology on small and medium-sized


    enterprises. Journal of Small Business Management, 50(2), 329-344.

    CISA (2010). IT Audit and Assurance Guide. ISACA.


    Cragg, P. B., & King, M. (2002). Information technology adoption and implementation
    in small and medium-sized enterprises. Journal of Small Business Management, 40(2),
    162-174.

    ITGI (2007). IT Governance and the IT Audit Function. IT Governance Institute.

    Krogstie, J. (2012). IT audit and assurance in small and medium-sized enterprises.


    Journal of Information Systems, 26(1), 141-156.

    Raymond, L. (2001). The impact of information technology on small and medium-sized


    enterprises. Journal of Small Business Management, 39(2), 139-148.

    Schneider, G. P. (2009). Electronic commerce and the small and medium-sized


    enterprise. Journal of Small Business Management, 47(2), 219-234.

    Simpson, M., & Docherty, A. (2005). E-commerce adoption and implementation in small
    and medium-sized enterprises. Journal of Small Business Management, 43(2), 172-184.
    <This message was edited>

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