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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Impact of computers on governmental auditing: a comparative study of three Nigerian States
Author:Nnadi, G.S.
Periodical:Annals of Borno
Geographic terms:Nigeria
Northern Nigeria
Subjects:public accounting
computer science
Abstract:This is a comparative study of the operations of the audit departments of Borno, Benue and Lagos States (Nigeria), with a view to determining how they are coping with the introduction of computers in the offices of the Accountants General of these States. The study reveals that the audit departments of the three States have continued to carry on their audits in the same way as when computers were not used in the processing of financial information. Some of the techniques the auditor may use to satisfy himself of the reliability of computer processing include test data, integrated test facility, tagging and tracing, mapping, and computer audit programmes. The technique to be adopted in any given circumstance will depend on the complexity of the computer system and the technical competence of the auditor. In view of the fact that computer literacy is still in its infancy in Nigeria, the audit departments should adopt simple computer auditing techniques like test data and the use of computer programmes. The audit departments should also create computer audit teams which can utilize computers as audit tools in order to make the work of the departments more effective. Bibliogr., note, sum.