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.


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


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.