COMPUTERIZING INTERNAL CONTROL SYSTEM IN ACCOUNTING PROCESS IN AN ORGANISA TION ·1 ·1 A Case Study of Ph arm a Deko Pk, Agbara; Ogun State .

Abstract

ABSTRACT Business organisations in recent times have become complex and dynamic, such that the dynamism spreads across all areas of activities, which therefore necessitates review of management system. Internal Control System (ICS) is a management system that is used to ensure strict adherence to policies and ensure accurate record keeping of all information. This study therefore, gives insight to discourage fraudsters, ensure that there is no deviation from set standards and minimize errors. Also, Auditors are given reasonable assurance that transactions are properly taken care of, thus, easing the work of the Auditors. While at this, personnel performance is enhanced and this will be of benefit to the organisation. A dbase IV program was used to achieve the stated objectives in internal control system and there is security system to ensure authoritative access to document and information among other things.