Introduction
We live in a fast-moving and automated world of information superhighway. No country or organization can afford to be left behind since by doing so, she risks underdevelopment, isolation and backwardness. Most businesses are no longer using the manual way of book – keeping technology of the late nineties but are now keeping records in soft copies and are using either tailor – made or general purpose software to keep their records. This calls for newer and sophisticated ways of auditing. Vouching and other methods of auditing are done through the computer software. This chapter draws its content from
International Standards on Auditing numbers ISA 401 – Auditing in a computer Information System and ISA 1008 – Risk Assessment and Internal Controls
