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ABSTARCT
Traditional auditing techniques can no longer be sustained in the present IT powered environment that most organizations operate in. This study is set to examine the impact of computerized auditing and how it can be used to control sophisticated fraudulent practices prevalent in most organizations today in Benin City, Edo State, Nigeria in focus. The specific objectives are to examine the impact of digital investigation manager, computer assisted audit tools and Electronic compliance auditing tools on fraud control in Benin City, Edo State. Survey research design was adopted and a sample of 348 questionnaires was distributed to some bank internal Control Staff, Staff of Internal Department of University of Benin Teaching Hospital, Office of the Auditor General of Edo State and some private Auditing firm operating in Benin-City Edo State. Simple percentages tables was used to analyze the data while regression analysis was used to test the hypothesis. The outcome of the findings shows that there is positive and significant relationship between digital investigation manager, computer assisted audit tools, electronic compliance auditing tools on fraud control in Benin City, Edo State. The study therefore concluded that there is positive and significant relationship between computerized auditing and fraud control in Benin City, Edo State. The study therefore recommend that all internal and external auditors operating in IT powered environments must adopt modern auditing techniques if they are to cope with the level of sophistication of fraudulent activities taking place today in Nigeria.
