THE ROLE OF AUDITORS IN COMPUTERIZED ACCOUNTING SYSTEMS
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COMPLETE MATERIAL COST N2,500 Or $10. FRESH PROJECT MATERIAL COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.
THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
Account Number: 0117780667.
Swift Code: GTBINGLA
Dollar conversion rate for Naira is 175 per dollar.
ATM CARD: YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY.
OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.
form>DELIVERY PERIOD FOR BANK PAYMENT IS LESS THAN 24 HOURS
CALL OUR CUSTOMERS CARE OKEKE CHIDI C ON : 08074466939,08063386834.
AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO
08074466939 or 08063386834, YOUR PROJECT TITLE YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.
WE HAVE SECURITY IN OUR BUSINESS.
CHAPTER ONE:
1.1 INTRODUCTION
1.2 STATEMENT OF PROBLEM
1.3 STATEMENT OF HYPOTHESIS
1.4 SIGNIFICANCE OF THE PROBLEM
1.5 LIMITATION OF THE STUDY
CHAPTER TWO
CHAPTER THREE
BIBLIOGRAPHY
CHAPTER ONE
Computer is an electric device, which accept and process
data by following a set of instruction (programmers) to produce an accurate and efficient result (information). It is very systematic and computer and operates within a system theory. It has input, control processing units, output and the backing storage.
A computer may be analog; digit and hybrid computers. It can also be mainframe, mini and micro computer.
Computer has passed many generation. We are now in the fifth generation of computer known as the micro age. Computer of this generation uses artificial intelligent. It is important that the auditor, auditing in computer environment, like companies to be aware of the nature of computer accounting system uses in such companies. A computerized accounting system is a system which the electronic data processing (EDP) is used in recording, processing, retrieving and up dating the accounting records. The use of EDP in accounting system keeps a very wide rang accounting information, such a pay role, purchases and creditor ledger, sales and debtors ledger, cash book inventories, fixed assets as well as financial analysis of profit projection or forecasting cash flow and statement budgeting, capital investment and many others.
The use of computer in the accounting system ensure more efficient and reliability in processing of information since computer hardly make mistake. Unless mistake resulting from faulty data input.
In auditing organization with computerized system, the auditor responsibilities and duties do not change rather it is the means and form of processing financial that changes.
The auditor still owns the duty of skill and care in carrying out his assignment or engagement. It becomes indispensable that the auditor should acquaint himself with the particular management information system, especially the computer installation concerned.
It is also advisable that the auditor should acquire the organization chart and data flow chart of the computer installation at an early stage of the audit. This will help him to have the overall picture of the system in operated. He should concentrate on the system of internal control and internal check, and also, ensure adequate and efficient operation of the internal control system. The use of computer does not in any way change the duty of an auditor. What has change is the form and method of keeping accounting records in the company.
He is still expected to express an opinion as to the true and fair view of the states of affairs of the company irrespective o change in form of keeping financial records. It is important therefore, that the auditor should improve his methods, techniques and procedure in order to achieve his audit objective.
The auditor face a lot of problem in the cause of carrying
out his duty in a computerized accounting system of an organization, such problem are as follows:
The
Download our android mobile app for more materials
ORDER NOW
COMPLETE MATERIAL COST N2,500 Or $10. FRESH PROJECT MATERIAL COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.
THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
MAKE YOUR PAYMENT INTO ANY OF THE FOLLOWING BANKS:
GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
Account Number: 0117780667.
Swift Code: GTBINGLA
Dollar conversion rate for Naira is 175 per dollar.
ATM CARD: YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY.
OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.
form>DELIVERY PERIOD FOR BANK PAYMENT IS LESS THAN 24 HOURS
CALL OUR CUSTOMERS CARE OKEKE CHIDI C ON : 08074466939,08063386834.
AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO
08074466939 or 08063386834, YOUR PROJECT TITLE YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.
WE HAVE SECURITY IN OUR BUSINESS.
MONEY BACK GUARANTEE
CHAPTER ONE:
1.1 INTRODUCTION
1.2 STATEMENT OF PROBLEM
1.3 STATEMENT OF HYPOTHESIS
1.4 SIGNIFICANCE OF THE PROBLEM
1.5 LIMITATION OF THE STUDY
CHAPTER TWO
- REVIEW OF LITERATURE
- HISTORICAL REVIEW
- NEEDS FOR COMPUTER IN AUDIT TODAY
- ROLE OF AUDITOR IN EDP SYSTEM
- EXAMINATION/ASCERTAINMENT OF INTERNAL CONTROL IN EDP
- INTERNAL CONTROL INCOMPUTERIZED ACCOUNTING SYSTEM
CHAPTER THREE
- RESEARCH METHODOLOGY
- POPULATION AND SAMPLE SIZE
- DATA COLLECTION
- CONCLUSION
- RECOMMENDATION
BIBLIOGRAPHY
CHAPTER ONE
- INTRODUCTION
Computer is an electric device, which accept and process
data by following a set of instruction (programmers) to produce an accurate and efficient result (information). It is very systematic and computer and operates within a system theory. It has input, control processing units, output and the backing storage.
A computer may be analog; digit and hybrid computers. It can also be mainframe, mini and micro computer.
Computer has passed many generation. We are now in the fifth generation of computer known as the micro age. Computer of this generation uses artificial intelligent. It is important that the auditor, auditing in computer environment, like companies to be aware of the nature of computer accounting system uses in such companies. A computerized accounting system is a system which the electronic data processing (EDP) is used in recording, processing, retrieving and up dating the accounting records. The use of EDP in accounting system keeps a very wide rang accounting information, such a pay role, purchases and creditor ledger, sales and debtors ledger, cash book inventories, fixed assets as well as financial analysis of profit projection or forecasting cash flow and statement budgeting, capital investment and many others.
The use of computer in the accounting system ensure more efficient and reliability in processing of information since computer hardly make mistake. Unless mistake resulting from faulty data input.
In auditing organization with computerized system, the auditor responsibilities and duties do not change rather it is the means and form of processing financial that changes.
The auditor still owns the duty of skill and care in carrying out his assignment or engagement. It becomes indispensable that the auditor should acquaint himself with the particular management information system, especially the computer installation concerned.
It is also advisable that the auditor should acquire the organization chart and data flow chart of the computer installation at an early stage of the audit. This will help him to have the overall picture of the system in operated. He should concentrate on the system of internal control and internal check, and also, ensure adequate and efficient operation of the internal control system. The use of computer does not in any way change the duty of an auditor. What has change is the form and method of keeping accounting records in the company.
He is still expected to express an opinion as to the true and fair view of the states of affairs of the company irrespective o change in form of keeping financial records. It is important therefore, that the auditor should improve his methods, techniques and procedure in order to achieve his audit objective.
- OBJECTIVE OF PROBLEM
The auditor face a lot of problem in the cause of carrying
out his duty in a computerized accounting system of an organization, such problem are as follows:
- The programmes or information are strictly written in the computer systematic order that one reading it must follow the system approach (which require strict adherent from the non-computer literate auditor to operate).
The
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