In developed world the twentieth century men lives surrounded by a bewildering variety of machines on which his way of life itself depends. The machines can be simple or complex, minute or enormous. Some like sewing machines are for specific application which other like an electric drill can be used for variety of purposes. Some machine through designed for specific purpose are component in many different machines.

Another fundamental aspect of twentieth century life is the vast amount and variety of information surrounding man. The computer is perhaps our most useful modern-day tool yet development. It was only in 1951 that the first commercial available computer was market. Today we are using computer ever increasing numbers is a way never imagined just a few years ago. Computers is now an integral part of information needs of many societies. They are used world- wide to solve a variety of information, financial health, tax credit insurance and so forth. The modern society has virtually embraced the use of computer in all facts of commerce and industry. A computer is an automatic device that performs calculation, solve problem and also is capable of storing information. It has four basic parts input unit storage unit central processing unit, output unit. Though series of application will lead to accomplishment of a specific task. Computer is capable of manipulating a large value of data accurately and at an incredibly speed.

Tasks that would require human effort several days can be performed by the computer within a split of second, thus the use of computer has become quite valuable in commerce and industry. Computer is being used in organization to process data and to provide accurate and timely information for the use of management. This goes a long way facilitating the realization of set goals and objective resource to manager and hence their level of performance since they have access to accurate us-to-data and timely information.

The mentioned facts above motivate “THE NEED FOR THE DESIGN AND IMPLEMENTATION OFA COMPUTERIZED PERSONNEL AUITING SYSTEM FOR A LOCAL GOVERNMET ADMINISTERATION” As part of the effort towards ensuring adequate and regular record on personnel auditing for local government administration. Personnel auditing is an activity that implies an indebt examination and evaluation of set of financial statement and their underlying records and document so as to form an objective opinion, which is expressed in the form of an audit report on the truth and fairness of view expressed in the financial statement about personnel in a local government administration. Before the advent of computer system, auditing was done manually. But due to expansion and increase in organization persons, and businesses, it become highly difficult and cumbersome to accelerate auditing progressively. Roles and document containing information about the personnel being auditing increases as the day thereby making it too hard to keep all information about the personnel accurately. Auditors suffer tremendously as a result of this.

This project wills undoubtedly development of the existing system. System.

1.1 STATEMENT OF THE PROBLEM

Personnel auditing involves the use of ledger, proof sheets, balance books etc

One of the biggest difficulties faced by manual personnel auditing system is the problem of errors traceable to human mistakes and shortcomings

a) Handling records beset with problems. The record are not kept well and retrieval as `very difficult

b) Loss of records is always common to manual auditing as there is no computerized way of storing the information contained in these records

c) Calculation can sometime be wrong. In most cases, this has through oft many accounts and names which resulted to suspense account being opened and could not be closed unless as a charge or credit to profit and less account.

This research is prompted to these problems because it is the basis of the above problem that are facing manual personnel auditing system that promoted the research auditing system that prompted the researcher to look into the subject of curbing and controlling personnel auditing manually.