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A Study Into the Challenges and Prospects of Computerized Audit Systems

A Study Into the Challenges and Prospects of Computerized Audit Systems

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Reference ID: PS-13350-TM

DEDICATION

This research work titled "A Study Into the Challenges and Prospects of Computerized Audit Systems" is dedicated to God for his enabling grace and to all computer enthusiasts who help to make life a pleasant experience.

ACKNOWLEDGEMENT

I owe my indebtedness to my Supervisor (Name of your Supervisor), the Head of Department (Name of your HOD), the Lecturers in the department of Accountancy / Accounting, Book Authors and Profound Scholars of existing/related research material for your moral support that facilitated the successful completion of my (Tertiary Institution level). I am grateful to God Almighty and my parent for their financial support in my career. I really appreciate you all for everything, Thank you very much.

TABLE OF CONTENTS

PRELIMINARY PAGES


CHAPTER ONE

INTRODUCTION


CHAPTER TWO

LITERATURE REVIEW

  • 2.1 Introduction
  • 2.2 Conceptual Review
  • 2.3 Theoretical Framework
  • 2.4 Empirical Studies

CHAPTER THREE

RESEARCH METHODOLOGY

  • 3.1 Introduction
  • 3.2 Research Design
  • 3.3 Population of Study
  • 3.4 Sampling and Sampling Technique
  • 3.5 Validation of Research Instrument
  • 3.6 Method of Data Collection
  • 3.7 Method of Data Analysis
  • 3.8 Questionnaire Administration
  • 3.9 Ethical Consideration
  • 3.10 Statistical Analysis

CHAPTER FOUR

DATA ANALYSIS, RESULT AND DISCUSSION

  • 4.1 Introduction
  • 4.2 Presentation and Analysis of Data
  • 4.3 Re-statement of Research Questions
  • 4.4 Test of Hypotheses
  • 4.5 Discussion of Findings

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

  • 5.1 Introduction
  • 5.2 Summary of Findings
  • 5.3 Conclusion
  • 5.4 Recommendation
  • 5.5 Suggestion for Further Study

REFERENCES

APPENDIX A - “QUESTIONNAIRE”


A Study Into the Challenges and Prospects of Computerized Audit Systems

CHAPTER ONE


Introduction

1.1 Background Of The Study

Auditing through the computer can be described as accessing, analyzing and reporting the electronic data file in its electronic state with the objective of ensuring that it conforms to operational control requirement according to Joshua Onukagha

The culmination of the effort of the environment, hardware, software security etc according to Nancy Joy (1977) is the electronic data file and it is this data file that answers important questions (like how is the business faring)?

Ability to manipulate the data file will obviously mean having the ability to manipulate the gains or losses of the business. Therefore, it is important that the Auditor should get very conversant with auditing through the computer.

Early computer were the gigantic and complex mainframes, which require programs being vigorously written to interrogate the data files on those mainframe which were only required to prepare the computer use. This proved enough frustration for the Auditor and so the trend was to contact the service of a computer professional to ease the process. This problem continued even in the time of mini-computers,

When the micro-computers were developed, there was hope for an automated computer audit took because of the simple features of the micro-computers. This equally met with a lot of frustrations. The major reason for this was the difference in data platforms. There were many programming languages (COBOL, FORTRAN, PASCAL, BASIC etc) used in creating data files and each programming languages has its own data platform. To audit the data files made in any of these languages required writing the interrogation tool (i.e. software) in the programming language of the data files. So there were compilation and so it seem as if the Auditor should become a computer professional in order to do the job.

These were problems facing the Auditor while facing the hassles of understanding file creation and access format which is necessary for reading and analyzing any data file even with a matching tool. Also affecting traditional audit requirement like ensuring competences and verifying the integrity of the data file which are essential for accepting the data file for audit placing between choices of audit samples and reaching out for a wide number of automated and it functions like stratification histogram, etc.
These problems have been tackled by developing some tools for auditing through the computer.

There are four main sources of the computer aided auditing techniques and tools (CAATS) that have been developed for the auditors. They are:

  1. Applications (computer program) that creates the data file
  2. Utility programs
  3. Auditor development program
  4. Dedicated CAATS

CHAPTER TWO

2.0 Literature Review

2.1 Introduction

This chapter focuses on the review of related literature. A literature review includes the current knowledge as well as theoretical and methodological contributions to a particular topic. It documents the state of the art with respect to the topic you are writing. It surveys the literature in the topic selected. In this research work the literature review includes the …

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