CHAPTER ONE
1.1 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.
|
How do I get this complete project on THE ROLE OF AUDITORS IN COMPUTERIZED ACCOUNTING SYSTEMS? Simply click on the Download button above and follow the procedure stated. |
|
I have a fresh topic that is not on your website. How do I go about it? |
|
How fast can I get this complete project on THE ROLE OF AUDITORS IN COMPUTERIZED ACCOUNTING SYSTEMS? Within 15 minutes if you want this exact project topic without adjustment |
|
Is it a complete research project or just materials? It is a Complete Research Project i.e Chapters 1-5, Abstract, Table of Contents, Full References, Questionnaires / Secondary Data |
|
What if I want to change the case study for THE ROLE OF AUDITORS IN COMPUTERIZED ACCOUNTING SYSTEMS, What do i do? Chat with Our Instant Help Desk Now: +234 813 292 6373 and you will be responded to immediately |
|
How will I get my complete project? Your Complete Project Material will be sent to your Email Address in Ms Word document format |
|
Can I get my Complete Project through WhatsApp? Yes! We can send your Complete Research Project to your WhatsApp Number |
|
What if my Project Supervisor made some changes to a topic i picked from your website? Call Our Instant Help Desk Now: +234 813 292 6373 and you will be responded to immediately |
|
Do you assist students with Assignment and Project Proposal? Yes! Call Our Instant Help Desk Now: +234 813 292 6373 and you will be responded to immediately |
|
What if i do not have any project topic idea at all? Smiles! We've Got You Covered. Chat with us on WhatsApp Now to Get Instant Help: +234 813 292 6373 |
|
How can i trust this site? We are well aware of fraudulent activities that have been happening on the internet. It is regrettable, but hopefully declining. However, we wish to reinstate to our esteemed clients that we are genuine and duly registered with the Corporate Affairs Commission as "PRIMEDGE TECHNOLOGY". This site runs on Secure Sockets Layer (SSL), therefore all transactions on this site are HIGHLY secure and safe! |
