THE CHALLENGES AND PROSPECTS OF AUDITING IN A COMPUTER ENVIRONMENT

(A Case Study Of Nigeria Mobile Telecommunication, Limited)

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ABSTRACT

For any organization to function effectively and efficiently to achieve its desired goals and objectives, such an organization must have an efficient way of managing her daily operations, (Financial, Admin etc.). it is therefore a major corporate responsibility of the management to provide adequate measures which will facilitate the achievement of their set goals.

This research work is aimed at determining the effect of audit in a computer environment. To buttress this point, Nigeria Mobile Telecommunication Limited (MTEL) Kaduna, is used as a case study. The auditing variables researched upon include financial and non – financial variables. A sample size of 4 employees was drawn out of a research population of 37 members of staffs composed of managerial and non-managerial staff to answer the question in the question in the questionnaire administered to them.

Also personal interview was conducted to supplement the information obtained from the questionnaires. However, in the course of the research, one hypothesis was used, “Computer Audit facilitate/enhance audit work,” the alternate hypothesis was accepted, while the null hypothesis was rejected, based on the data collected through the questionnaires administered and the proof of hypothesis. Based on the data collected and analyzed, the summarized fact were discovered that, the organization is aware of the positive effect of computer on the entire organization, yet computer audit in the account department are not still appreciated.

Finally, I the researcher, recommend that the organization should not just know that computer audit facilitates/enhance audit work, but also adhere and apply it. When this is done it will enhance and facilitate accountability, gen1erally in the organization.

CHAPTER ONE

1.0 Introduction — — — — — — — 1

1.1 Historical Background of Mtel — — — — 3

1.2The statement of the problem — — — — 4

1.3 Aims and Objectives of the Study — — — — 5

1.4 Significance of the Study — — — — — 6

1.5 Hypothesis — — — — — — — — 7

1.6 Scope and Limitation — — — — — — 7

1.7 Definition of Term — — — — — — 8

CHAPTER TWO: (Literature Review)

2.0 Introduction — — — — — — — 13

2.1 The Concepts of Auditing and Computer — — — 13

2.2The Impart of Computers on Managers

And in a Business Organization — — — — 15

2.3Objectives of internal Control in a

Computerized Accounting System — — — — 17

2.4Weakness of the Tradition and Computer

Method of Auditing — — — — — — 24

2.5The Use of auditing trial in a business organization — 29

2.6The Problem and benefit (Prospects)

Of Computer Auditing — — — — — — 33

CHAPTER THREE (Research Methodology)

3.0 Introduction — — — — — — — 36

3.1 Research Design — — — — — — — 36

3.2 Area of the Study — — — — — — 37

3.3 Research Population and Sample size — — — 37

3.4 Instruments for Data Collection — — — — — 38

3.5 Validation/Reliability of Instrument — — — — 38

3.6 Procedure for Data Collection — — — — — 39

3.7 Procedure for Data Analysis — — — — — 39

CHAPTER FOUR (Data Presentation and Analysis)

4.0 Introduction — — — — — — — 41

4.1 Presentation of Data — — — — — — 41

4.2 Data Analysis — — — — — — — 46

4.3 Test of Hypothesis — — — — — — 46

4.4 Research Findings — — — — — — 47

CHAPTER FIVE (Summary, Conclusion and Recommendation)

5.0Introduction — — — — — — — 49

5.1 Summary — — — — — — — — 49

5.2 Conclusion — — — — — — — — 50

5.3 Recommendation — — — — — — 51

Bibliography — — — — — — — 53

Questionnaire — — — — — — — 55

Area Office/CSC Organongram MTEL) — — — 57

CHAPTER ONE

INTRODUCTION

Human being, either young, old, literate and illiterate are all product of their various environment i.e. the environment (internal or External) affects them either positively or negatively, even their work and inputs into anything, due to the rational and unpredictable nature of man, that makes them react to stimulants.

Before considering, the reaction towards auditing, auditing can be traced back to the ancient times where the receipts and payments of an estate or a manor were read to the lord or proprietor, or the head of a manor. It began more like a stewardship kind of dealings, where houses are entrusted into the hand of caretakers, who report to the landlord at the end of every month, etc. the origin of the word auditing is from a Latin word “Audire” (meaning to hear).

At the beginning, the dealing was a kind of a sole – proprietorship business, since it involves a landlord and a steward/caretaker; but with industrial revolution, there was an increase in business transactions, which ushers in partnership, and other forms or types of business. Hence, financial transactions becomes much and the whole processes becomes complex and required more formal and improved accountability.

Considering the issue of audit reaction to the computer environment, it becomes proper to note that prior to the new era (computer) audit had already been in practice, though in a traditional/manual environment, as such, there are bound to be either challenges or prospects in the change to computer environment. This holds to the fact, that human beings react to changes in either positive or negative way, and they constitute the most important resources, in an organizational setup.

Over the years human beings had been used to a particular audit environments and it has become part of their routine work; so introduction of a new thing could and could not be a problem, irrespective of its future contribution, but as a result of human level of adoption to new things.

Hence, the starting point is how fast or slow, the organizations members of staff adopts to new policies, where this is in place, then the challenges and prospects can now be determined.

1.1 HISTORICAL BACKGROUND OF M-TEL

From M–TEL’s NEW IMAGE. A presentation to new members of the Mtel family October 2003. Mtel was established in 1996, to run the operations of NITEL’S Total Access Communication System (TACS).

It was merged with NITEL in April 2001 and demerge on 1^st April, 2003. It has the vision of becoming, the number two mobiles operators in Nigeria in both consumer and business markets in five years, and have a reliable state of the art network infrastructure that meets the ever increasing demanding requirements of its customers and support a wide range of mobile voice and data service. Also, that its organization will have a “customer first” culture that is plainly visible by the respectful way it treats its customer and by the utmost care that is taken throughout the organization to maintain the promised service levels. And Mtel is aimed at achieving this vision through the telecommunication services it provides to the general public.

1.2 THE STATEMENT OF THE PROBLEM

The audit problems with organization today can be dealt with from two broad perspective i.e. technological problem and historical problems.

This sense of the technical problem has to do with lack of technological know how. Since audit in a computer environment is a modern or contemporary way of audit, it entails a formal or an informal training on how to

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