ABSTRACT

 This study focused on intei nal control system in a computerized accounting environment. The objectives of nfi„lp °i‘ examine effect of computerized accounting system on the effectiveperformance ofinternal control unit infirst bank Pic. To evaluate the extent ofapplication efcomPu,er^ mflrst bankNigeria Pic. To determine the influence ofinternal control system omputei ized accounting environment and to identify the factors militating against internal con 10Isystem in a computerized accounting system. To achieve these objectives, primary source of a a was i ough the use ofa well structured questionnaire. The questionnaire was 11 e amonS s,x y staff offirst bank Nigerian pic. The empirical result ofthe study showed that ere is significant effect of computerized accounting system on the effective performance ofinternal control unit infirst bank Pic. Also that First bank Nigerian PLC do apply computerized accounting system m internal control unit. Finally there is significant influence of internal control system in a computerized accounting environment. We therefore concludes that the effect ofcomputerized accounting system on the effective performance ofinternal control unit infirst bank Pic include; Itpromote automation ofcomputerizedaccounting system, computerized accounting system enhance accounting accuracy, computerized accounting system aid data access, computerized accounting system encourage accounting reliability, scalability can be achieved tin ough computerized accounting system. Also that computerized accounting system is applied in first bank Nigeria Pic. Ba bvh se on the analysis I recommend the following: The organisation should make funding s available for the staff. The right information system should be pi ovided to the staff. Control systems policies andprocedures should be accommodating and finally, the staffs should be provided with strong internal control system and also the leadership should try and be more effective.