Search Topic
Project Topics Seminar Topics Login Create Account
PARKLYN
ERVICES
 · RC: 2994849
A Study Into the Issues, Problems and Prospects of Computer.
WhatsApp

A Study into the Issues, Problems and Prospects of Computerized Audit Systems

The study was conducted to explore the prospects of Computerized Audit Systems. Based on the research aim, you get all the sections listed in the table of contents provided by Sparklyn Services, covering Chapters One to Five, including the References. Please note that the complete material will be sent in Microsoft Word (.docx) format upon request, allowing you to make changes whenever needed.

Material Excerpt on a Study into the Issues, Problems and Prospects of Computerized Audit Systems

TABLE OF CONTENTS

PRELIMINARY PAGES

  • Title page
  • Approval page
  • Dedication
  • Acknowledgement
  • Table of Contents
  • Abstract

CHAPTER ONE

INTRODUCTION

  • 1.1 Introduction
  • 1.2 Background of Study
  • 1.3 Statement of the Problem
  • 1.4 Aim and Objectives of the Study
  • 1.5 Research Questions
  • 1.6 Research Hypothesis
  • 1.7 Significance of Study
  • 1.8 Scope of Study
  • 1.9 Limitations of the Study
  • 1.10 Operational Definition of Terms

CHAPTER TWO

LITERATURE REVIEW

  • 2.1 Introduction
  • 2.2 Conceptual Review
  • 2.3 Theoretical Framework
  • ⋮
  • 2.4 Empirical Studies
  • 2.5 Research Gaps
  • 2.6 Summary of Literature Review

CHAPTER THREE

RESEARCH METHODOLOGY

  • 3.1 Research Design
  • 3.2 Area of the Study
  • 3.3 Population of the Study
  • 3.4 Sample Size and Sampling Techniques
  • 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”

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

2.1 Introduction

This chapter presents existing knowledge, relevant theories, previous research findings, and the methods used by other researchers to provide background information on a Study into the Issues, Problems and Prospects of Computerized Audit Systems. This section also documents the state of the art on the subject under study and provides a comprehensive review of the existing literature. In this research work the literature review includes the conceputal review, theoretical framework, the review of related literature …

How to Download the Complete PDF Material (Table of Contents, Abstract, Chapter 1-5, and References)

Above is a preview excerpt of the full study on “A Study into the Issues, Problems and Prospects of Computerized Audit Systems”. The complete material, including all five chapters, is available for download upon request. Get in touch with us here!