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1.1 Background to the Study
 Information and Communication Technology (ICT) has penetrated many areas of human activity, such as engineering, medicine, science, as well as business (Yang & Guan, 2004). It has dramatically changed the way that organisations initiate, process, store, retrieve and report business transactions (Bell & Knechel, 1999; Caster & Verardo, 2007; Rezaee & Elam, 2001; Rezaee & Sharbatoghlie, 2002). Most business organisations are now using paperless systems of auditing (Bierstaker & Burnaby, 2001; Brazel & Agoglia, 2007; Emond & Lavigne, 2002; Harkness & Green, 2004; Kanter, 2001; Rezaee & Ford, 2000; Sutton, 2000). They employ new technologies such as electronic data interchange (Hansen & Hill, 1989; Pathak, 2001; Splettstoesser, 1997; Weiner & Carmichael, 1995), electronic fund transfer (Pathak, 2003; Scott, 2002), electronic commerce via the Internet (Attaway, 2000; Nearon, 2000; Harkness, 2004; Pathak, 2004; Shaikh, 2005), and some organisations are using internal integrated information systems such as enterprise resource planning systems (Arnold, 2007; Bae & Ashcroft, 2004; Brazel, 2005; Caglio, 2003; Hunton & Wright, 2004; Spathis & Constantinides, 2004; Wright & Wright, 2002). Although each of the previous systems has some special features, which are beyond the scope of this research, all of them are similar in being advanced electronic systems. Electronic information, generated from these electronic systems, are more timely, flexible, accessible, transferable, transparent, and can be stored, retrieved, summarized, and organized more easily than paper-based information (Rezaee & Sharbatoghlie, 2002). Electronic systems apart from ensuring timely and accurate financial records also helps the organisation to accomplish its objective approach, systematic discipline approach, to evaluate and improve the effectiveness of risk management control and governing process (Siltow 2003). Nevertheless, using these new systems for auditing present a multitude of challenges to accounting professionals and standard setters (Liang & Lin, 2001; Shaikh, 2005; Sutton, 2000). Moreover, it raises serious concerns for auditing practitioners and professional bodies, as it has a great impact on both financial auditors and information system auditors (also known as electronic data processing auditors, computer auditors and information technology auditors) (Abu-Musa, 2004; Hawker, 2000; Kanter, 2001; Munter, 2002; Pathak, 2003). The Computer Assisted Audit Techniques (CAATs) function is one of the fundamental checks and balances for sound corporate governance. Virtually, every large corporation whether government, companies or banking sectors and non-banking sectors in Nigeria and the world at large today maintains an audit unit. The audit units have various functions in these corporations and need to be performed electronically. Siltow, (2003) identified that Computer Assisted Audit Techniques affect internal control activities (Control environment, risk assessment, auditing, control activities, information, communication and monitoring) and how it provides guideline and best practices in evaluating techniques available for effective performing of auditing tasks internally. Furthermore, he reckoned that CAATs address how technology, information system and electronic data processing have changed the way organisations conduct their businesses, promoting operational efficiency and aids decision making. This study therefore stresses more on the global trend of adopting Computer Assisted Audit Techniques in producing a more controlled environment in delivering audit process particularly in Nigerian Deposit Money banks. It demonstrates the effect of CAATs on fraud detection and control mechanism in the Nigerian Deposit Money Banks. Thus, this study explore the effect of Computer Assisted Audit Techniques on auditing, assessing its efficiency on bank managements’ (General Managers and Cashiers) detection and control of fraud.

Project detailsContents
Number of Pages109 pages
Chapter one Introduction
Chapter two Literature review
Chapter three  methodology
Chapter  four  Data analysis
Chapter  five Summary,discussion & recommendations
Chapter summary1 to 5 chapters
Available documentPDF and MS-word format


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