Computer-based auditing in state government administration system (a case study of Abia state government)

Description

Abstract Computer based auditing is the use of computer in the processing, testing, analyzing and reporting of financial audited records for transparency and accountability. The computer-assisted auditor developed was divided into income and expenditure. Data for analysis was collected using observation and examination of relevant documents with structured systems analysis and design methodology. A solution was designed with top-down design and object oriented analysis and design methodology (O.0.A.D.M) alongside with visual basic programming language with Microsoft access and database management system(DBMS)Which provided the database in which data will be stored. Direct changeover was the implementation method used for the system. These designs were used to develop the system that when tested was seen to be effectively and efficiently capable of handling all data processing, analyzing and reporting of financial records. The results of this were the development of the computer-assisted auditing application for an unsentimental auditing procedure.