IMPACT OF ELECTRONIC DATA PROCESSING (EDP) ON AUDITING IN SCHOOL MANAGEMENT

Oladunjoye Patrick

Abstract


The study is concerned with the impact of electronic data processing on auditing in school management. Three research questions were raised to guide the study. A questionnaire ‘Impact of EDP on school auditing’ (IEDPSA) was used to collect data from 83 school auditors and 47 school administrators who were randomly selected from 5
states in the Federal Republic of Nigeria. The result of the analysed data shows that the EDP is well favoured by both the auditors and school administrators but faced with problems of lack of skills by both the school administrators and the auditors who have stayed too long with the manual auditing methods. The facilities to operate the EDP are not easily available and affordable. The maintenance culture is also poor and power supply is epileptic. The benefit of the EDP on school auditing include: fraud control, it holds large data, accurate filing of data, good internal control of data, no alternation of data, data are easily retrievable, data are accessible, data can be saved electronically and it is in compliance with modern technology. Electronic data processing should be embraced by all school administrators to ensure a free flow of information and efficient communication on relevant data which are necessary for the day to day running of a school.


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References


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