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Department:  Computer Science
AMOUNT:  3000
PAGES:  82 pages, abstract, chapter 1-5 , APENDIX A source code and APENDIX B output, well reserached and supervised82 pages, abstract, chapter 1-5 , APENDIX A source code and APENDIX B output, well reserached and supervised
  information system
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Nowadays, Computer Aided Audit Tools (and Techniques’) are deployed to render support to almost all auditing processes concerning data extraction and analysis, which were firstly aimed to support financial auditing processes. This research work is aimed at developing a computerized auditing system for lapo microfinance bank. The proposed system will eliminate the manual system of auditing accounts in the bank which will enhance services delivery and also reduce work load of auditors through a central database information system for the auditing activities. The proposed system adopted Structured System Analysis And Design Methodology (SSADM) and implemented using Php and mysql database, the proposed will enable lapo micro finance bank to carry out a computerized account auditing system. The proposed system will also be beneficial to other organizations who wish to adopt the system.





1.1 Background of the Study

In modern conditions of globalization and development of information technology, infor¬mation processing activities have come to be seen as essential to successful businesses and organizations. Informa¬tion systems are technology required for information processing and management which has become essential to make decisions and crucial asset in organizations such as carrying out auditing functions.

It is often stated that information systems is a tool to help improve management by using available information for decision making According to Enyindah, P.(2016).

W.W. Biggs (1971), defined auditing as the examination of books accounts, vouchers in governance as well enable the auditors to report whether he is satisfied that the balance sheet is property drawn up as to give a true and fair view of the state of the affairs of the local government administrational system and that the revenue/income and expenditure account give a true and fair view of budget expenditure Losavio, F.(2004). The purpose of an audit is to give the leader financial statement confidence that those statements are reasonably represented of the truth. This is achieved by an independent examination of the statement and information or which those are made. The problem encountered through manual auditing brought about introduction of computerized auditing system.

ASHOGA (1993), states that the auditing through computer is processing, accessing, testing, processing, analysis and reporting the electronics data in their electronics state with objective of ensuring that it confirmed of specification and validations.

Whether an auditor is auditing a small company or a large multinational, it is almost certain that information systems will have been used by the client entity in processing financial information (input transactions and accounting records).

However, the validation and correctness of the internal control has remained an issue to management units and accountants since their key responsibilities revolve around fulfilling implementation and auditing of internal control Lovata, L. M. (1990). While many firms have resorted to computerization of their operations, auditing remains a manual task for some organizations. Similarly, firms that have adopted computer Auditing techniques have not yet fully attained effectiveness and efficacy. As such, the need for a useful computer auditing system becomes critical because manual audits cannot immediately recognize significant discrepancies unlike in computers Chang, L. (2006). It is in this light wherein a simple, continuous, timely, and analytical computer-support auditing system and compliance becomes necessary for auditing personnel Information. 


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