AN ASSESSMENT OF INTERNAL CONTROL SYSTEM IN A COMPUTERIZED ACCOUNTING ENVIRONMENT
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- Recommended for : Student Researchers
- NGN 3000
Abstract
The essence of this study is to assess an internal control system in a computerized accounting environment. The study used of both primary and secondary sources of data to obtain information, for the primary sources, questionnaire, observation and interview method was used, while for the secondary data, the use of text books and journals was adopted. The findings of the study showed that the introduction of computerized accounting and auditing is needful for high professional quality work for National economic development, but the system is not given adequate recognition nor attention towards meeting the desired objectives, the study also revealed that there are insufficient experts in computers operation and maintenance. Other problems include, epileptic powers supply, out dated computers and current accounting software not replaced lack of conducive rooms for computer storage, all these are constraint to the success of the system. The researcher therefore recommends that adequate recognition and attention should be given to computerize accounting system for the enhancement of the system.
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