DESIGN AND IMPLEMENTATION OF A COMPUTERIZED AUDITING SYSTEM FOR A FINANCIAL INSITITUTION A CASE STUDY OF DIAMOND BANK (NIG) PLC

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DESIGN AND IMPLEMENTATION OF A COMPUTERIZED AUDITING SYSTEM FOR A FINANCIAL INSITITUTION A CASE STUDY OF DIAMOND BANK (NIG) PLC. A RESEARCH PROJECT MATERIAL ON COMPUTER SCIENCE

ABSTRACT

The documentation management system in most audit firms no doubt, has a difficult task in today’s competitive auditing industry; hence there is the need for a fat, more efficient and effective processing system.

Client’s files cannot be assessed quickly, and many difficulties are experienced in the updating, verifying and other auditing jobs.

The work is geared towards the computerization of the existing system of processing data as well as identifying the various problems which are encountered the manual and mechanical method of data processing in the auditing of a clients financial statement of account and to recommend a first class solution to these problems which is to computerize the auditing/ processes in the banking sector,

The thesis as well compares the existing system, with the new system, which is the accurate and a faster means of processing data and the problems faced in preparing a customers financial statement of account. This alternative will provide a clear and urgent answer to the problems encountered in the auditing operations and hence fill private and government organization, industries, banks etc with reliable alterative functions assurance and dependability of financial statement about the account of the bank.

The justification of this lies on the use of manual auditing operation. Finally, the thesis was concluded with the implementation programming, text run and changeover process of the new system.

 

CHAPTER ONE

INTRODUCTION

Auditing is an activity or exercise that implies an incept examination of a set of financial statements, so as to form an objective opinion which is expressed in the form of an audit report the financial statement about the transaction of a business organization.

Prior to the introduction of computers, auditing was done expansion in business and organization; it became increasingly difficult and cumbersome to accelerate auditing processing. Files and documents containing information about the business or organization being auditing increased in a number and also was hard to keep as they occupy space. Auditor suffered tremendously because of this.

This came with the intervention of computers, widely used today n all areas of human and be it in production, manufacturing, finance purchasing, and auditing resources among others.

The incessant increase in the use of computer in the public and private sector of the world economics is a clear manifestation of the efficiency of the operations in achieving results.

However, the ways of auditing manually in recent times has been confronted with the problems of error traceable to human mistakes and share comings thus overcoming these problems with computer is what the researcher is going to consider in this research work.

 

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DESIGN AND IMPLEMENTATION OF A COMPUTERIZED AUDITING SYSTEM FOR A FINANCIAL INSITITUTION A CASE STUDY OF DIAMOND BANK (NIG) PLC. A RESEARCH PROJECT MATERIAL ON COMPUTER SCIENCE

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