ABSTRACT
This research tends to examine information technology and systems audit with reference to First Bank Nigeria Plc. The research employ survey design and a simple random sampling technique was adopted for selection of respondents, the questionnaires were administered. A sample of thirty five (35) was drawn from the entire population. Data gathered from the respondents were presented on tables in percentage. Two hypotheses were formulated and tested with use of Chi-square analysis. The results of the test shows that Information Technology and Systems Audit has a positive influence on the Banking sector in Nigeria and Systems Audit has a positive impact on the computer systems security and information security within an organisation. Recommendations were proffered to banks to implore the use of information technology.
SUSTAINABILITY REPORTING IN GOVERNMENTAL ACCOUNTING ENGAGEMENTS
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