ABSTRACT

This research work was conducted into the use of the computer in auditing government base on computerized accounting system in the public sector, the research work provides the user with an in-depth analysis of the working process of the computer, its advantages over the conventional accounting system and the acceptance structure in the Abia State Agricultural Development programme (ADP) Umuahia. In statement of problem, globally, the emergency of computer has immensely affected the work of auditors especially in the area of processing of accounting data, irrespective of the sector of application. In population, the personnel to be used for the study are the accounting personnel and planning monitoring and evaluation staff of Abia State (ADP). In determining the sample size, the researcher will select respondents through a simple random sampling method in which a total of 60 questionnaires are expected to be administered out of 60 questionnaires logically at least 54 are expected to be returned. The statistical tools used are chi-square (x2) technique which is used for testing hypothesis concerning variances of normal distributions. In findings firstly, computerized accounting system , is a boost to public sector audit. Secondly many departments in the public sector have computerized their activities. The researcher recommends firstly that computer operation should be used to clear outstanding accounts that are still appearing in the books of ministries. Secondly, this huge investment by the government in the public sector should be justified by the public servants.