ABSTRACT
For any organization to function effectively and efficiently to achieve its desired goals and objectives, such an organization must have an efficient way of managing her daily operations, (Financial, Admin etc.). it is therefore a major corporate responsibility of the management to provide adequate measures which will facilitate the achievement of their set goals. This research work is aimed at determining the effect of audit in a computer environment. To buttress this point, Nigeria Mobile Telecommunication Limited (MTEL) Kaduna, is used as a case study. The auditing variables researched upon include financial and non - financial variables. A sample size of 4 employees was drawn out of a research population of 37 members of staffs composed of managerial and non-managerial staff to answer the question in the question in the questionnaire administered to them. Also personal interview was conducted to supplement the information obtained from the questionnaires. However, in the course of the research, one hypothesis was used, “Computer Audit facilitate/enhance audit work,” the alternate hypothesis was accepted, while the null hypothesis was rejected, based on the data collected through the questionnaires administered and the proof of hypothesis. Based on the data collected and analyzed, the summarized fact were discovered that, the organization is aware of the positive effect of computer on the entire organization, yet computer audit in the account department are not still appreciated. Finally, I the researcher, recommend that the organization should not just know that computer audit facilitates/enhance audit work, but also adhere and apply it. When this is done it will enhance and facilitate accountability, gen1erally in the organization.
TABLE OF CONTENT
Cover ------------------i
Title--------------------ii
Declaration----------------iii
Approval------------------iv
Dedication ------------------v
Acknowledgement --------------vi
Abstract------------------vii
Table of Content ----------------viii
CHAPTER ONE
1.0Introduction --------------1
1.1Historical Background of Mtel--------3
1.2The statement of the problem --------4
1.3Aims and Objectives of the Study --------5
1.4Significance of the Study ----------6
1.5Hypothesis ----------------7
1.6Scope and Limitation ------------7
1.7Definition of Term------------8
CHAPTER TWO: (Literature Review)
2.0Introduction --------------13
2.1The Concepts of Auditing and Computer------13
2.2The Impart of Computers on Managers
And in a Business Organization-------- 15
2.3Objectives of internal Control in a
Computerized Accounting System--------17
2.4Weakness of the Tradition and Computer Method of Auditing ------------24
2.5The Use of auditing trial in a business organization --29
2.6The Problem and benefit (Prospects) Of Computer Auditing------------ 33
CHAPTER THREE
(Research Methodology)
3.0Introduction--------------36
3.1Research Design --------------36
3.2Area of the Study------------37
3.3Research Population and Sample size ------37
3.4Instruments for Data Collection ----------38
3.5Validation/Reliability of Instrument --------38
3.6Procedure for Data Collection ----------39
3.7Procedure for Data Analysis-- --------39
CHAPTER FOUR
(Data Presentation and Analysis)
4.0Introduction--------------41
4.1Presentation of Data------------41
4.2Data Analysis--------------46
4.3Test of Hypothesis------------46
4.4Research Findings------------47
CHAPTER FIVE
(Summary, Conclusion and Recommendation)
5.0Introduction --------------49
5.1Summary ----------------49
5.2Conclusion ----------------50
5.3Recommendation------------51
Bibliography--------------53
Questionnaire--------------55
Area Office/CSC Organongram MTEL)------57