Introduction
Auditing is an activity or exercise that implies an incept examination of a set of financial statements, so as to form an objective opinion which is expressed in the form of an audit report the financial statement about the transaction of a business organization.
Prior to the introduction of computers, auditing was done expansion in business and organization; it became increasingly difficult and cumbersome to accelerate auditing processing. Files and documents containing information about the business or organization being auditing increased in a number and also was hard to keep as they occupy space. Auditor suffered tremendously because of this.
This came with the intervention of computers, widely used today n all areas of human and be it in production, manufacturing, finance purchasing, and auditing resources among others.
The incessant increase in the use of computer in the public and private sector of the world economics is a clear manifestation of the efficiency of the operations in achieving results.
However, the ways of auditing manually in recent times has been confronted with the problems of error traceable to human mistakes and share comings thus overcoming these problems with computer is what the researcher is going to consider in this research work.
1.1 Purpose Of Study
The researcher deemed it necessary to carryout this work so as to point out those areas that are associated with manual auditing and also it creates measure to take in other to alleviate the problems.
This work or study will be vital in various ways to a number of people including the businessmen, firms, organization, companies in th filed of auditing. This will be of immeasurable benefit to auditors from times to time.
1.2 Aims And Objectives
In order to keep auditing a breast of unreliable records, then there should be the thirst for reliability and credibility of information and records that facilitate capital business operations, firms and organizations proceed to establish and implement computerized measure and alternative to the present auditing.
The aims and objectives that are involved in investigating on the alternative to manual auditing operations are to provide for security against dubious minded managers as well faulty and unreliable records.
This work will as well serve as a stepping-stone to other researchers in the area of auditing and thus it will help to improve on this work, so that greater findings and recommendations will be made under auditing.
1.3 The Scope Of The Work
This research only considers how problems of auditing manually in the area of financial organization be it private or government owned could be extremely reduced or alleviated.
The researcher will look at the existing nature of the problems and then suggest ways to enhance them.
I will equally look at some manual auditing processes but may not go further to expose some auditing problems because of certain circumstance
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