PREFACE
Computer has come to stay. Like the telephone system that gradually become a life wire in the communication world even the most existing one now hand set (mobile phone), the computer is wording its way through cherry face of life. Daily people perceive the irresistible offering of this enigma called computer. No doubt they are unobtrusively getting hypostatized by its alluring kaleidoscope of business, domestic, scientific and what have you comfort that computerization is becoming synonymous with business.
Equipped with very large storage capacities tallied with very large dated flexible reporting and presentation facilities, rolling on its wheels of every sophisticated communication network, the computer is redefining the Eva of file-heap and filling cabinet that used to adorn the offices.
Information technology (t) glut as a whole is putting a big question mark against the relevance of conventional auditing.
Nigeria Brewing Plc. Being one of the industries that incorporate computer system in its department catches out attention in answering the big question poised by computer device.
One of the first thing we need to realize about any internal
Control system be it manual or computerized â€" is that no control system can completely prevent fraud, it can, however, make the perpetration of fraud very difficult.
Accounting control, therefore, are those procedures techniques and practices intended to protect the companyâ€s resources and provide for reliable financial statement.
We can organize our discussion on internal accounting control system of computerized Nigeria Brewing Plc. By looking personnel control record control, check and balance and role of computer in these areas.
