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.
OGBONNA, H (2021). Appraisal Of The Role Of The Internal Auditor In A Computerized Accounting System (Study Of Three Selected Financial Institutions In Umuahia, Abia State). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-the-internal-auditor-in-a-computerized-accounting-system-study-of-three-selected-financial-institutions-in-umuahia-abia-state-7-2
HENRY, OGBONNA. "Appraisal Of The Role Of The Internal Auditor In A Computerized Accounting System (Study Of Three Selected Financial Institutions In Umuahia, Abia State)" Mouau.afribary.org. Mouau.afribary.org, 10 Jun. 2021, https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-the-internal-auditor-in-a-computerized-accounting-system-study-of-three-selected-financial-institutions-in-umuahia-abia-state-7-2. Accessed 31 Oct. 2024.
HENRY, OGBONNA. "Appraisal Of The Role Of The Internal Auditor In A Computerized Accounting System (Study Of Three Selected Financial Institutions In Umuahia, Abia State)". Mouau.afribary.org, Mouau.afribary.org, 10 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-the-internal-auditor-in-a-computerized-accounting-system-study-of-three-selected-financial-institutions-in-umuahia-abia-state-7-2 >.
HENRY, OGBONNA. "Appraisal Of The Role Of The Internal Auditor In A Computerized Accounting System (Study Of Three Selected Financial Institutions In Umuahia, Abia State)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/appraisal-of-the-role-of-the-internal-auditor-in-a-computerized-accounting-system-study-of-three-selected-financial-institutions-in-umuahia-abia-state-7-2