We are in a dynamic world where nothing remains the same for too long. Information storage and retrieval was done manually decades ago. Today, it has been phased out gradually in all areas of our day-by-day activities. Everything is undergoing computerization, so there is need for auditing firm to undergo this process.

The documentation management system in most audit firms no doubt, has a difficult task in today’s competitive auditing industry hence there is the need for a fast, more efficient and effective processing system.

Taking Anammco Ltd Enugu as a case study, client’s files cannot be assessed quickly, and many difficulties are experienced in the updating, verifying and other auditing jobs.

The work is geared towards the computerization of the existing system of processing data as well as identifying the various problems which are encountered in the manual and mechanical methods of data processing in the auditing of a clients financial statement of account and to recommend a first class solution to these problems which is to computerize the auditing/processes in an organization.

Finally, the thesis was concluded with the implementation, programming, text run and changeover process of the new system.



According to Weber (2011), “Computerized accounting system (CAS) involves the use of computers in processing accounting data into information to facilitate quick decision making through timely preparation of financial reports and financial reporting in this case refers to the way in which financial information is recorded, processed and conveyed to the end users of this information in particular”. Accounting system use to be manual process using paper, books and documents for business information, however accounting in the recent past has been computerised i.e. it involves the use of computers to process the financial transactions.

Advances in information communication technology (ICT) have generated substantial changes in the field of business operations in conjunction to software in accounting. It has been proved that a computerized accounting system has several advantages such as speed, accuracy and reliability of financial information compared to a manual accounting system Osmond (2011).

Before the advent of ICT in accounting practice, these bookkeeping practices were being executed manually. Nevertheless, nowadays several certified public accountant and data capturing clerks choose to use accounting software to record, report and analyse their organisation’s financial information. This information is collected from transactions and is compiled into financial reports (Weber, 2011).

It is against this backdrop the study was undertaken to  Design and implement  Computer Based Financial Audit System For A Manufacturing Organization


Auditing is an activity or exercise that implies an indept examination of a set of financial statements and their underlying records and documents, 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 the transaction of a business organization.

Prior to the introduction of computers, auditing was done manually. And due to the increasing activity of expansion in business and organization, it become increasingly difficult and cumbersome to accelerate auditing processing files and documents containing information about the business or organization being audited increased in a number and also was hard to keep as they occupy space. Auditors suffered tremendously because of this.

This came with the intervention of computers, widely used today in all areas of human and be it in production, manufacturing, finance, purchasing, auditing, resources among others. The incessant increase in the use of computer in the police and private sectors of the world economics is a clear manifestation of the efficiency of the operations in achieving results.

However, the ways of auditing manually in recent has been confronted with the problems of error traceable to human mistakes and shortcomings.

This overcoming these problems with computer is what the researcher is going to consider in this research work.


I am not claiming that this work is enough to make me a philosopher’s stone, but suffice it to state here that this work or study is vital in various ways to be number of people including the businessmen, firms, organizations, companies, both private and government owned companies in the field of auditing. This will be of immeasurable benefit to auditors from time to time.

But on the other hand, organizations will know the measure to take in order to alleviate the problems, which are associated with manual auditing and if when confronted with these problems they would be in a position to find a suitable solution as the case may be.

With the use of computer in auditing, most firms may be secured against dubious minded managers as well as faulty and unreliable information.


In order to keep auditing abreast of unreliable record, then there should be the thirst for reliability and credibility of information and records that facilitate capital business operations, firms and organizations proceed to establish and implement computerized measures and alternative to the present auditing. The aims and objectives that are involved in investigating on the alternative to manual auditing operations as well faulty and unreliable records.

This work will also reduce human error in auditing it will also make an auditing to be more reliable, acceptable and understandable to compare with the manual auditing.

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