ABSTRACT

The study appraised the role of the internal auditor in a computerized accounting system,

a study of three selected banks. the specific objectives include to identify and evaluate

computer aided audit techniques, to ascertain the relationship that exists between

computer aided audit technique and audit functions in a computerized accounting system,

to determine the perception of respondents Ofl the audit techniques which facilitates the

realization of the audit objectives, to identify factors that influence the computerization of

accounting system and to determine the constraints and challenges on the audit of

computerized accounting systems and make recommendations accordingly. Yaro Yamani

sampling techniques was used to sample respondents upon which 60 respondents from the

selected bank were chosen, thus well structure questionnaire served as a source of primary

data and secondary data came from journals, textbooks, the world wide web etc. therefore,

data were analyzed using the description statistic tools which entail the use of ANOVA,

percentages and tables.ANOVA analytical tools were like wise adopted to test the

relationship between socio-economic characteristics and computerization of accounting

and then the relationship between CAATS and audit functions in the computerized

accounting system. The ANOVA analysis revealed that socio-economic factors have a

significant relationship with the computerization of accounting especially the age,

educational attainment and training needs of respondents. The ANOVA analysis revealed

that CAATS have a positive relationship with audit functions in a computerized accounting

system. The major problem of auditors in a computerized accounting system is lack of

computer prowess. This work contains recommendations for checking the plight.