ABSTRACT
We are in the jet age. Nigeria cannot do without computers. A world that is ever increasing and raised with the quest to improve - one quality of its environment.
The aim of this study was to enable auditors to adapt to the computer environment. The chapters run from one to three and justice has been done to this topic.
TABLE OF CONTENT
TITLE PAGE II
APPROVAL PAGE III
DEDICATION IV
ACKNOWLEDGEMENT V
ABSTRACT VI
TABLE OF CONTENT VIII
CHAPTER ONE
1.1 BACKGROUND OF THE STUDY 1
1.2 STATEMENT OF THE PROBLEM 3
1.3 OBJECTIVE OF THE STUDY 4
1.4 SIGNIFICANT OF THE STUDY 4
1.5 SCOPE AND LIMITATIONS OF THE STUDY 4
CHAPTER TWO
2.0 LITERATURE REVIEW 5
2.1 ORIGIN OF COMPUTERS 5
2.2 AUDITING IN A COMPUTER ENVIRONMENT 13
2.3 DIFFERENCES BETWEEN COMPUTERS 16
AND MANUAL SYSTEM
2.4 CHANGES IN AUDITING APPROACH 18
2.5 INTERNAL CONTROLS IN COMPUTER 20
2.6 COMPUTER AND AUDIT PACKAGES 24
2.7 FRAUD AND THE COMPUTER 24
2.8 PROBLEMS IN THE AUDIT OF COMPUTERS 26
CHAPTER THREE
SUMMARY 28
CONCLUSION 29
RECOMMENDATION 30
BIBLIOGRAPHY 31