DESIGN AND IMPLEMENTATION OF A COMPUTERIZED PERSONNEL AUDITS SYSTEM

ABSTRACT

The world is dynamic/versatile where nothing remains the same for too long. Information storage and retrieval was done manually decades ago. Today, it is been phased gradually in all areas of our day to day activities everything is undergoing computerization so there is need for auditing personnel auditing. In recognition, the work is geared towards the computerization of the existing system of processing data as well as identifying the various problem which one encountered in various staffs financial statement of account and to recommend an auditing /processing in the firm. The justification of this, lies on the uses of manual auditing operation. Finally, the thesis was concluded with the implementation, programming, text run and change over process of the new system.

CHAPTER ONE

INTRODUCTION

Audits have been performed at least since the fifteenth century. The exact origin of audit of financial report is in dispute, but it is known that as early as the fifteenth century, auditors were called on to assure the absence of fraud in the records kept by stewards of wealthy household estates in London. In the United Kingdom then, is today, public corporations were formed under a national law known as the companies Act. All public companies must abide by this law. The absence of statutory requirements for audit to be submitted to stock holders resulted in the nineteenth century audits that varied from audits of only balance sheet account, to full detailed examinations of all accounts of corporation and the report was addressed, and directed to these insiders (that is the management and boards of directors) rather than shareholders. Reports to shareholders on the representative of the management were uncommon. Instead, the corporate were interested in being assured that fraud and clerical errors had not occurred. The fist auditors read accounts aloud. Their objectives were to understand a company’s activities, as implemented by it’s managers. And so explain the cumulative financial significance of those activities. That is the bottom line on management, orally to the financial brokers. Auditors were an important element in the evolution of capitalism, assisting in the separation of capital and management and development of industry, trade and specialization. Today, auditing includes metrologies for collecting and analyzing evidence on consistency and other attributes of business information, including financial reporting as well as for diagnosing operational problems, for assessing managerial efficiency, and for identifying and preventing condition that could permit crime, incompetence or carelessness. These methodologies operates in part by examining the system records and other evidence

1.2    THE CASE STUDY

In auditing the term “firm” is used to refer to the auditing firm. While personnel audit the term “government organization” is used to refer to the personnel audit system. Personnel audits is an exercise employed by the government or organization to check the “ghost workers” or the “Actual work force (staff strength) with the organization.” With these exercise in the system, a replicable remarks can be made-up. For the entity being personally audited is likewise, conventionally referred to as the staffs in the organization firm may be local, national or international. The State School Management Board Enugu is fix into the definition of national auditing firm. A large proportion of corporate clients characterizes it. Audit firms tend to be private companies, for many of whom the audit firm will also provide book keeping and accounting services for these firms. The firm is ranked with staff involved in personnel audit and they are as follows:

(a) Partner

(b) Manager

(c) Senior

(d) Assistant

The audit senior and above are qualified.

1.2.1 THE NEW SYSTEM

No new system apart of computerized system. Normally is carried out on manually i.e. uncomputerized system. Situation like salary pay day, that is payment at hand or cash payment were staff grade level are paid at hand. But in these new system in state school management board Enugu, the salary payday that is payment at hand or cash payment, payment are being made by 2 computerized form. These are software form for the development of the firm. The software takes care of some operation in auditing. These ranges form inputting of already collected figures (data), computation of salary grade level of each staffs for different years and generation of annual report. These software now have reduce the heavy burden on auditors, reduce to great minimum, the amount of stationeries being and as well put smiles on the faces staffs with expects prompt efficient services and value for their money.

1.2.2 BACKGROUND INFORMATION

Despite advances in technology, most personnel auditing firms or organization practice in sluggish, time some and incoherent manual system which is unable to generate information that is concise to the auditors as it enable them in reaching critical decision making and intelligent solutions to problems. This has attested for by the excessive erasing of figures mistakenly scribbled on paper and finally arcading these papers. Fit can also be noticed that greats time is spent on personal auditing works. The system gives information to the user within figure snaps by exploiting the electronic speed and high degree of personnel auditing accuracy of microcomputer.

1.3    OPERATIONS IN THE PRESENT SYSTEM

Then aim of this research is to design a model system, which eliminates excessive time wasted by personnel audits in computing annual report, and reduce operational cost in the system. The system of personnel auditing in post primary school management board Enugu (PPSMB) Enugu, the number of operations of staffs satisfaction.

They includes

(1) Collection and storing figures

(2) Computation of figures

(3)  Annual report file

(4)  Computation of post primary teachers.

2.4   AIMS/OBJECTIVES OF THE STUDY.

The post primary school management board (PPSMB) is established to manage the post primary school system in the state. With that they are authorized to employ staff, post staff, discipline staff, etc.

1.5    SIGNIFICANCE OF STUDY

Not until relatively recently, consideration of the effect of the computer was a separate task of computer personnel audits specialist whose integration in the audit was fragmented at best. Today, the emphasis in practice is on effective integration of the computer in the conduct and computation of audit reports in the system of the organization. The study on he computerization of auditing is an important area in the society such that activities generally done with the aid of a computer is done at faster rate. As the world moves to an era of paperless technology, the auditing professor, who is characterized with superfluous paper work is meant at moving with trends. Naturally, this technology reduces boredom in workplaces a barest minimum.

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