COMPUTER APPROACH TO AUDITING PROCESS IN A BANI(ING ENVIRONMENT ( A CASE STUDY OF WEMA BANK PLC ).

Abstract

ABSTRACT Users of an information system require reliable infonnation from it Managers, shareholders and those who might want to buy shares are very concerned that the infonnation system of their bank can be both efficient and effective. Audits evidence perfonned evahiates the reliability, efficiency and effectiveness of the financial statement. The report presented at the Atmual General Meetings, that decide if the bank is progressing or regressing is detennined by the accountability of the audit report. An audit priority with respect to computer based system is the availability of the frequent printout for review or the ability to obtain such printouts on demand. To achieve the stated view, a Database IV Programming Language will be used. This is inview of its vast features i.e. Vast amount of infornlation can be stored, manipulated and retrieved with speed and efficiency.