COMPUTERISATION OF FINANCIAL SYSTEM AND EVALUATION OF INTERNAL CONTROL (A Case Study of Nitel PIc. Minna)

Abstract

ABSTRACT Thousands of years ago, devices were used to help man process data over the centuries there have been many improvement in these tools which today are computers. In the past, evaluation of internal control system and appraisal of financial keeping was usually done manually with a lot of manual files and jackets. This was probably due to the relatively unlimited resources. In the recent time, the evolution of mechanical/Electronic devices culled computers has brought a great relief to financial planners and management. We mankind live in an era which beset by uncertainty. It is the setting of this kind that computers is of importance that the management of any institution. A computer being a qualitative machine serving as one of the tools for planning and control of the organisation. Also, we were in an age of infinite information expansions, which reqUIre collection, recording and processing. The volume of information generation, collection and processing that we are witnessing today is unprecedented in history .