OBSTACLES IN THE IMPLEMENTATION OF COMPUTER AUDITS IN NIGERIAN ORGANIZATIONS

Audit of computerized accounting systems remains a challenging area for many chartered accountants, primarily due to limited technical knowledge and unfamiliarity with digital audit processes. Traditionally reliant on manual sampling and voucher verification, auditors now face heightened risks in the era of globalization and Information and Communication Technology (ICT). The shift from physical “audit trails” to digital recordkeeping, often managed by external service providers, introduces potential threats, including data interference and manipulation via the internet. Using a literature review methodology, this paper examines the challenges associated with auditing computerized accounting systems and proposes practical solutions to mitigate these risks. The study emphasizes the importance of adopting computer audits as a standard practice, highlighting their role in ensuring data integrity, minimizing fraud, and enhancing the reliability of financial records. Organizations are encouraged to integrate computerized auditing into their accounting practices to address emerging audit risks effectively