THE ROLE OF TECHNOLOGY IN MODERNIZING AUDIT PRACTICES IN RWANDA'S PUBLIC SECTOR

This research explores the role of technology in modernizing audit practices within Rwanda’s public sector, addressing the impact of digital tools on efficiency and transparency. Using a qualitative methodology, data were collected through semi-structured interviews and document analysis, complemented by statistical analysis to validate findings. Major results indicate a significant positive correlation (r = 0.92, p < 0.01) between investment in audit technology (which increased from RWF 150 million in 2010 to 350 million in 2016) and improved transparency, alongside a notable reduction in audit time (β = -0.85, p < 0.01). Auditor performance ratings rose from 6/10 in 2010 to 9.5/10 in 2016, with compliance rates improving by 35%. Key challenges, such as technical barriers and resistance to change, declined significantly due to strategic interventions. The study concludes that technological advancements have enhanced accountability and efficiency in Rwanda’s public sector auditing, with future projections indicating a 15% compliance rate increase by 2025. Recommendations include investing in blockchain and AI, expanding auditor training, and enhancing ICT infrastructure.