DESIGN AND IMPLEMENTATION OF A COMPUTERIZED PERSONNEL AUDITS SYSTEM. A RESEARCH PROJECT MATERIAL ON COMPUTER SCIENCE

ABSTRACT

The world is dynamic/versatile where nothing remains the same for too long. Information storage and retrieval was done manually decades ago. Today, it is been phased gradually in all areas of our day to day activities everything is undergoing computerization so there is need for auditing personnel auditing.

In recognition, the work is geared towards the computerization of the existing system of processing data as well as identifying the various problem which one encountered in various staffs financial statement of account and to recommend an auditing /processing in the firm.

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

CHAPTER ONE

1.1    INTRODUCTION

Audits have been performed at least since the fifteenth century. The exact origin of audit of financial report is in dispute, but it is known that as early as the fifteenth century, auditors were called on to assure the absence of fraud in the records kept by stewards of wealthy household estates in London.

In the United Kingdom then, is today, public corporations were formed under a national law known as the companies Act. All public companies must abide by this law. The absence of statutory requirements for audit to be submitted to stock holders resulted in the nineteenth century audits that varied from audits of only balance sheet account, to full detailed examinations of all accounts of corporation and the report was addressed, and directed to these insiders (that is the management and boards of directors) rather than shareholders. Reports to shareholders on the representative of the management were uncommon.

Instead, the corporate were interested in being assured that fraud and clerical errors had not occurred. The fist auditors read accounts aloud. Their objectives were to understand a company’s activities, as implemented by it’s managers. And so explain the cumulative financial significance of those activities.