Journal of Emerging Trends in Economics and Management Sciences: Home

Abstract:
The use of computers in the processing of financial information by the client affects the general approach of the auditor to his work. the use of computers does not affect the auditor?s primary responsibility of reporting on the accounts but the way in which the auditor carries out his substantive and compliance procedures to arrive at his opinion will be considerably different. This work will examine the advantages of computerized auditing and assess the computerized audit procedure in a multinational company (NNPC) and see how they combat fraud and errors, explain planning the audit in a computerised environment, testing the internal controls in a computerised environment, review, testing and approval of new systems, job title and responsibilities, impact on auditors and delimitations.

Keywords: Audit, Accounts, Computerized, Auditor, Environment

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