COMPUTER AUDIT ITS IMPLICATION AND PROBLEM IN NIGERIA

ABSTRACT

This study investigate into computer auditing its implication and hindrances. To proffer solution to the problems of the study the fundamental objectives of study among others were:

I. Ascertain if computerized accountancy data collect collate sufficient and adequate information.

II. Determine if the audit staff and accountancy staff posses the relevant skills to work in computerized accountancy system.

III. Ascertain if auditors could complete apply audit standard on all the stage of computerized accountancy system.

IV. Identify if computer auditing is faster that the manual audit.

A set of structure questionnaire was administered to the audit staff in Enugu township is audit firms formed the sample size from where 85 audits were studied.

The collected data were classified analyses and interpreted by use of texture tabular and graphic discussion. The hypothesis were tested by the use of ''p'' test and chi-square distribution (x2) test.

From the analysis of the data the major findings were.

I. That the level of accounting data in a computerized accounting system is sufficient and adequate .

II. That the present level of competency and inadequate for computer operations.

III. Audit standards could be applied in the audit stage of a computerized accounting system.

IV. That the computer audit is efficient profitable and faster than the manual audit.

Base on the audit finding , the essential recommendation is that audit and accounting staff should be given enrichment course while input and processing control improves.

TABLE OF CONTENTS

Title page

Approval certification

Dedication

Acknowledgement

Abstract

Table of contents

List of tables

CHAPTER ONE

1.0 Introduction

1.1background o f the study

1.2 Statement of the study

1.3 Objective of the study

1.4 Hypotheses

1.5 Research question

1.6 significant of the study

1.7 scope of the study

1.8 limitation of the study.

Chapter two

Review of related literature

2.0 introduction

2.1 what is computer

2.2 computer in Nigeria

2.3 Auditing in a computerized environment or electronic data processing (EDP) system.

2.4 Internal control in an environment

2.5 Problem of auditing computer base accounting system.

2.6 References

CHAPTER three

3.0 Research design and methodology

3.1 research design

3.2 Area of study

3.3 Area of study

3.4 Sampling method

3.5 Research instrumentation

3.6 Validity and reliability of research instruments.

3.7 Source of data

3.8 Method of investigation.

Chapter four

4.0 presentation and analysis of data

4.1 representation and analysis of results

4.2 test of hypotheses

CHAPTER FIVE

5.0 summary of findings, conclusion and recommendation

5.1 finding

5.2 conclusion

5.3 recommendations

Reference

Appendix.