THE COMPUTER AND AUDITING PRACTICE IN NIGERIA
ABSTRACT
We are in the jet age. Nigeria cannot do without computers. A world that is ever increasing and raised with the quest to improve - one quality of its environment.
          The aim of this study was to enable auditors to adapt to the computer environment. The chapters run from one to three and justice has been done to this topic.
TABLE OF CONTENT
CHAPTER ONE
1.1         BACKGROUND OF THE STUDY                       
1.2         STATEMENT OF THE PROBLEM                                
1.3         OBJECTIVE OF THE STUDY                                               
1.4         SIGNIFICANT OF THE STUDY                        
1.5         SCOPE AND LIMITATIONS OF THE STUDY      
CHAPTER TWO
2.0         LITERATURE REVIEW                                             
2.1         ORIGIN OF COMPUTERS                      
2.2         AUDITING IN A COMPUTER ENVIRONMENT             
2.3         DIFFERENCES BETWEEN COMPUTERS            
 AND MANUAL SYSTEM                                                    
2.4         CHANGES IN AUDITING APPROACH                        
2.5         INTERNAL CONTROLS IN COMPUTER   
2.6         COMPUTER AND AUDIT PACKAGES                
2.7         FRAUD AND THE COMPUTER                         
2.8          PROBLEMS IN THE AUDIT OF COMPUTERS              
CHAPTER THREE
SUMMARY                                                                       
CONCLUSION                                                                  
RECOMMENDATION                                               
BIBLIOGRAPHY                                            
CHAPTER ONE
INTRODUCTION
1.1        BACKGROUND OF THE STUDY
One of the most dramatic events in the twentieth century has been the development of computers. Because of their capability of extending manpower to perform mental tasks and provide imaginative services. Effective use of the computers present an excellent challenge to persons who are not unanalytically inclined, such as business executives, accountants and auditors.
          The challenge is not only to explore the use of computers, but also to manage their use at the invest cost. The dual objective of this challenge is of particular interest to accounting and auditing practice in Nigeria, since it can explore the incorporation of computer technology into its methodology. Presently, Nigerians cannot do without computers in the business and management sector.
          This reached the extent whereby auditors cannot ignore the computer system.
Besides, the present form of the computers culmination of series of inventions and researched developments spreading over centuries. The bringing of the development can be traced back to over 5000 years ago when the Chinese invocated the abacus. Thereafter, various other inventions were made. These ranged from manual devices, such as the strides relating to purely mechanical device and in more recent times, electrical calculating machines.
          Furthermore, computers are defined as electrical devices or machines that accept data, process data, and store data in its memories. The data processed is fed into the computer buy means of an input device. The computer processes the data in its central processing unit, and displays the result through the output devices.
          Computer technology is at the center of a new industrial reduction which transformed modern life. The use of computers is for the processing and production of accounting information.
Therefore, audit is defined as the development, examination and procession of opinion in the financial statement of an enterprise by an appointment and in compliant with any relevant statutory obligation.
Also, since auditing standards are delighted to meet a variety of audit statutory, they are likely to be effected by the auditing standards which the auditors encourage in a computer system for dejected by advent of computer procedures.
1.2        STATEMENT OF THE PROBLEM
Although a lot of things will be written on the computer and audit sets out the major problem which they practice to solve the problem of associated with the computer based system.
1.3        PURPOSE OF STUDY
The purpose of this study is to help auditor to adapt his skills and understanding of the system as in application in Nigeria establishment and all of her audit approach to be able to cope with the development.
SIGNIFICANCE OF THE STUDY
The major aim of this term paper is to emphasize really that auditors cannot ignore the system records and to evaluate the existing controls and also as it affects it.