Description
THIS RESEARCH IS ON EVALUATION OF THE IMPACT OF COMPUTERIZED ACCOUNTING AND AUDITING SYSTEM IN PUBLIC SECTOR.
ABSTRACT
The essence of this study is to evaluate the impact of computerized accounting and auditing system in the public sector. The study used of both primary and secondary sources of data to obtain information, for the primary sources, questionnaire, observation and interview method was used, while for the secondary data, the use of text books and journals was adopted. The findings of the study showed that the introduction of computerized accounting and auditing is needful for high professional quality work for National economic development, but the system is not given adequate recognition nor attention towards meeting the desired objectives, the study also revealed that there are insufficient experts in computers operation and maintenance. Other problems include, epileptic powers supply, out dated computers and current accounting software not replaced lack of conducive rooms for computer storage, all these are constraint to the success of the system. The researcher therefore recommends that adequate recognition and attention should be given to computerize accounting system for the enhancement of the system.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND TO THE STUDY
Business today is being done or conducted in an age of economic crisis and highly complex technology imposed on business management, there is need to implement sophisticated business systems which accords with present day needs. Looking at these, it is therefore necessary that effective and useful information should be provided to an organization for effective decision making. We are living at the age of information and technology environment which requires today’s accountant and auditor or manage to be versed in the use of computer if he or she does not want to be left behind. Computer can be seen as machine which magnify information as well as data about workers abilities since it can receive and process back information, therefore person skills in using computer system will increase his or her output.
Today computers are used in different forms in both small and large business, education, science and engineering, health care, sports in our homes, entertainments and leisure etc. Technological development through the years enable us to do more with less effort. Today we are now witnessing one of the most dramatic technologies ever developed. A computer can just be seen as a device that works faster than an ordinary human brain. Although a machine or computer has no brain of its own to reason like a human being but has the in build memories and other accessories that enable it to solve complex of mathematical problem as fast as possible.
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