| dc.description.abstract | An Accounting Information Systems (AIS) is considered as a collection of data and processing
procedures that creates the needed information for its users. These systems range from simple
non-computerized systems to complicated Enterprise Resource Planning (ERP) systems. This
study therefore sought to establish the effect of customizations on the audit risk of Accounting
Information Systems, a case study of the Navision ERP systems installed in Nairobi County in
Kenya. The study adopted a quantitative and descriptive design. The research entailed a case
study of companies that have implemented Navision ERP system. Stratified sampling was
employed in selecting ten companies to be audited across three company categories. The study
collected primary data by use of questionnaires. The study concluded that Navision ERP best fits
the nature of financial, manufacturing and distribution businesses. The study concluded the
higher the customizations within an ERP system the higher the audit risk. The finding also
concluded that these companies had customized the ERP system since its installation to align the
ERP to the business processes. The study also concluded that customizations were usually
authorized before they begun. Furthermore, the study also concluded that there are clear laid out
processes in the company for carrying out system customizations. The study recommended that
companies seek to reengineer their business processes so as to keep customization to the
acceptable level and hence minimize audit risk. The study also recommended that the
organizations ensure that they authorize all the customizations a member of the audit team be
involved in the customization process. Key to minimizing audit risk was ensuring adequate
documentation for the customizations done. | en_US |
