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THE BENEFITS OF CONTROLLING AND AUDITING OF ACCOUNTING INFORMATION SYSTEM (A CASE STUDY OF ACCESS BANK PLC, IKOT EKPENE BRANCH)
TABLE OF CONTENTS
Title Page – – – – – – – – – i
Certification – – – – – – – – – ii
Dedication – – – – – – – – – iii
Acknowledgement – – – – – – – iv
Abstract – – – – – – – – – v
Table of Contents – – – – – – – – vi
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study – – – – – – 1
1.2 Statement of the Problem – – – – – 2
1.3 Objectives of the Study – – – – – – 4
1.4 Research Question – – – – – – 4
1.5 Significance of the Study – – – – – 5
1.6 Scope of the Study – – – – – – 6
1.7 Organization of the Study – – – – – 7
1.8 Definitions of Terms – – – – – – 7
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Conceptual Framework – – – – – – – 9
2.2 Concept of Cyber-Crime – – – – – – 9
2.3 Types and Dimension of Cyber-crime – – – – 10
2.4 Causes of Cyber-Crime – – – – – – 16
2.5 Effects of Cyber-Crime – – – – – – 20
2.6 The Impact of Cyber-Crime on the Economy and
Nigerian Banking Industry – – – – – 22
2.7 Strategies for Combating Cyber-Crime in the Nigerian
Banking System – – – – – – – – 23
2.8 Impact on the Financial Services Industry – – 24
2.9 Role of Individuals, Financial Institution and Business – 25
End Notes
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Introduction – – – – – – – 28
3.1.1 Re-Statement of Research Questions – – – – 28
3.2 Design of the Study – – – – – – 28
3.3 Area of the Study – – – – – – – 29
3.4 Population of the Study – – – – – – 29
3.5 Sample Size and Sampling Technique – – – 29
3.6 Instrument/Method of Data Collection – – – 30
3.7 Data Analysis Techniques – – – – – 30
CHAPTER ONE
BACKGROUND OF THE STUDY
An accounting information system (AIS) involve the collection, storage and processing of financial and accounting data used by internal users to report information to investors, creditors and tax authorities. It is generally a computer based method for tracking accounting activity in conjunction with information technology resources.
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