2022, Vol. 3, Issue 2, Part A

Ghanaians in the accounting profession began using computers to process data and information in early 1980’s. Little attention was paid to the use of computers in auditing due to its limited use.

After 1990, computerized auditing became widespread in Ghana due to the stimulation computers brought with its introduction.

Very few auditing firms have adopted the system of Computer auditing. Majority of auditing firms using the computer to audit are met with numerous risks looking at their level of information communication technology expertise, experience and the sophistication of the computers. The case for the Equity funding corporation occurrence in the USA in 1973 supports this claim. The risk of the auditing computers being attacked by cyber criminals, systems analysts manipulating the computer may render the practice of auditing around the computer useless. This may eventually lead to accounting malpractice. As a result the introduction of computerized auditing evolved. According to Millichamp (1993) the aim of an audit is to empower the auditor to express his opinion on the financial statements of an enterprise, if the accounts show a true and fair view or not. When doing computer auditing or not, the basis of the auditor forming an opinion on the truth and fairness of the financial statements remains the same Okine, (1996).

The aim purpose of this research is to examine the introduction of computer auditing and explore the impact of computer auditing on the auditing staff and the auditing firm in general. The research employed questionnaires and direct interviews for this study.

Form the findings of this study, it can be implied that, firms, which audited through the computer, did so in order to establish control programmes built into the computer. All firms provided adequate education to the employees on the need to adopt computer auditing. The employees responded favorably to the introduction of computer auditing.