THE COMPUTER AND AUDITING PRACTICE IN NIGERIA

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 PAGEII APPROVAL PAGEIII DEDICATIONIV ACKNOWLEDGEMENTV ABSTRACTVI TABLE OF CONTENTVIII
CHAPTER ONE 1.1BACKGROUND OF THE STUDY1 1.2STATEMENT OF THE PROBLEM3 1.3OBJECTIVE OF THE STUDY4 1.4SIGNIFICANT OF THE STUDY4 1.5SCOPE AND LIMITATIONS OF THE STUDY4
CHAPTER TWO 2.0LITERATURE REVIEW5 2.1ORIGIN OF COMPUTERS 5 2.2AUDITING IN A COMPUTER ENVIRONMENT13 2.3DIFFERENCES BETWEEN COMPUTERS16  AND MANUAL SYSTEM 2.4CHANGES IN AUDITING APPROACH18 2.5INTERNAL CONTROLS IN COMPUTER20 2.6COMPUTER AND AUDIT PACKAGES24 2.7FRAUD AND THE COMPUTER24 2.8 PROBLEMS IN THE AUDIT OF COMPUTERS26
CHAPTER THREE SUMMARY28 CONCLUSION29 RECOMMENDATION30 BIBLIOGRAPHY31