CHAPTER ONE

1.0           INTRODUCTION

          The increasing incidence of fraud and misappropriation of public fund and property by the accounting officers and chit executives in the Skylinks lafia posses a question as to whether auditing plays any role towards ensuring proper accountability in the state public service.

          Automated internal audit accounting system is meant to control, deter and find out any fraud or misappropriation of public fund or property by officers entrusted with such duties. It is because of this onerous task that the Lafia state audit department was established to appraise the work of those entrusted with the responsibility of accountability.

          Government undertakes various transactions through its representatives or agencies and as such, they are required by law to give account of their stewardship. To achieve these purpose, the constitution of the federal republic of Nigeria provides a law established audit departments both at the federal and state levels section 125(1) of the 1999 constitution provides that there shall be an audit general for each state of the federation who shall be appointed in accordance with the provision of section 126 of this constitution.

Tasks that would require human effort several days can be performed by the computer within a split of second, thus the use of computer has become quite valuable in commerce and industry. Computer is being used in organization to process data and to provide accurate and timely information for the use of management.  This goes a long way facilitating the realization of set goals and objective resource to manager and hence their level of performance since they have access to accurate us-to-data and timely information.

The mentioned facts above motivate “the need for the design and implementation of a automated internal audit accounting system for  Skylinks lafia” As part of the effort towards ensuring adequate and regular record on automated internal audit accounting system for Skylinks lafia.  Automated internal audit accounting system is an activity that implies an indebt examination and evaluation of set of financial statement and their underlying records and document so as to form an objective opinion, which is expressed in the form of an audit report on the truth and fairness of view expressed in the financial statement about personnel in a Skylinks lafia.  Before the advent of computer system, auditing was done manually.  But due to expansion and increase in organization persons, and businesses, it becomes highly difficult and cumbersome to accelerate auditing progressively.  Roles and document containing information about the personnel being auditing increases as the day thereby making it too hard to keep all information about the personnel accurately.  Auditors suffer tremendously as a result of this. This project wills undoubtedly development of the existing system.

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