ABSTRACT

This study focused on interned control system in a computerized accounting environment. The objectives of the study were to; examine the effect of computerized accounting system on the effective performance ofinternal control unit infirst bank Pic. To evaluate the extent ofapplication ofcomputerized accounting system infirst bankNigeria Pic. To determine the influence ofinternal control system in a computerized accounting environment and to identify the factors militating against internal control system in a computerized accounting system. To achieve these objectives, primary source ofdata was through the use ofa well structured questionnaire. The questionnaire was distributed among sixty staff offirst bank Nigerian pic. The empirical result ofthe study showed that there is significant effect of computerized accounting system on the effective performance ofinternal control unit infirst bank Pic. Also that First bank Nigerian PLC do apply computerized accounting system in internal control unit. Finally there is significant influence of internal control system in a computerized accounting environment. We therefore concludes that the effect ofcomputerized accounting system on the effective performance ofinternal control unit infirst bank Pic include; It promote automation ofcomputerized accounting system, computerized accounting system enhance accounting accuracy, computerized accounting system aid data access, computerized accounting system encourage accounting reliability, scalability can be achieved through computerized accounting system. Also that computerized accounting system is applied in first bank Nigeria Pic. Base on the analysis I recommend the following: The organization should make funding’s available for the staff. The right information system should be provided to the staff Control systems policies andprocedures should be accommodating and finally, the staffs should be provided with strong internal control system and also the leadership should try and be more effective.