DESIGN AND IMPLEMENTATION OF A COMPUTERIZED AUDITING AND CONTROL SYSTEM

ABSTRACT
The work presents a design of a computerized auditing and control system for a Local government council. A computerized auditing and control system for Local government council is concerned with the computerization of personnel records appraisal of personnel on order to achieve the aims and objectives of the organization. This accounts, when and who to promote and retirement in due time. Auditing is an examination and evaluation of the authenticity and therefore the reliability of an organisation business documents and records. It also involves making inquiries to ascertain that the financial statement on which the auditor is reporting on and which has been prepared from these record display a true and fair view of the financial result for the period under review, and also the true and fair view of the states of affairs of the organisation at the year end.
The entrance of computer into the auditing system for a Local government council will help create and maintain efficient records. The design was implemented to facilitate the auditing and control system for Local government council. It will be less time wasting and cheap to run. It is expected that if full consent is given to this, it will enhance the auditing of personnel record for the Local government council.