LTC is a medium-sized audit firm in Malaysia and most of its clients are small businesses. In January, LTC decided to adopt an audit analytics software to help analyse transactions of its clients. LTC hopes that with the use of the computerised audit tool the firm will be able to attract more clients. However, the adoption of the tool causes LTC some unforeseen problems.

Many of LTC's clients use manual accounting bookkeeping. As such, it is difficult to automatically interface and integrate the manual accounting transactions with the software. Some of LTC's auditors were not using the software when they conducted their audit practises.

Required:

(a)Discuss three (3) reasons why LTC could have gone wrong with its implementation of the audit software.

(a)For each of the three (3) reasons you gave in your answer to the question (a), recommend and explain one (1) procedure LTC could employ to mitigate the problems.