Author(s): Wadesango Newman, Jonathan January, Malatji S, Lovemore Sitsha
The application of analytical procedures has become a backbone of the audit process and there are indications that these will rise in the future with the changing audit environment. The changes in the application of analytical procedures are being attributed mainly to developments in technology, adoption of risk auditing methodologies and the incorporation of non- financial information in the Auditing process. Several studies have been conducted in various countries on the application of analytical procedures, however little is known exactly on how internal auditors in the Zimbabwean context specifically the Agri-business sector apply these analytical procedures in the internal audit processes. The researchers used explorative research design for this empirical research. The target population of 55 individuals was used in the study and the accessible population was 20 respondents. The research applied quantitative approach. The findings of this study indicated that Internal auditors need to apply analytical procedures in the internal audit process because this adds value to an audit improving audit quality and effectiveness. It also emerged through the findings that the application of these procedures relies on the internal auditor’ competence, availability of integrity and reliable data