INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Before now, business Success was built on the ability to move goods and services with speed and accuracy. Today, information has become the fuel that powers business Success .In contemporary Cooperate world, information technology is deployed to gain competitive edge.
Information technology has been defined as the processing and distribution of data using computer hard ware, software, telecommunication, and digital electronic (Encarta Encyclopedia: 2004).
Therefore it is now obvious that computer component of information technology can no longer stand alone without the combination of other component. However, management planning and control responsibilities are also par amount to a successful enterprise and they represent a mandatory of an Organization to progress and survive in today highly unpredictable and competitive business environment. The projected plan of operation must be decisive and dynamic timely, intelligent planning must be predicated on current known fact and a thorough analysis and realistic approach to inevitable Feature probabilities .These key requirement for planning directions will lead to Business probability and an equitable return on investment, which are the objective of a successful management.

The techniques and mechanical tools required to accomplish the development of planning and control objective are now available, but in many instances, appropriate management organization, interest and progression in fully acknowledging their utilizations unfortunately lacking. This is a dilemma that must be overcome.
In addition, management control system must not be overlooked. It comprises; the plan of an organization and all of the Coordinates methods and measures adopted within a business safeguard its assets check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to prescribe managerial policy.
In other word, it could be regarded as whole system of control, financial and otherwise, establishment by the management in order to carry on the business of the company or organization in an orderly manner, safeguard its assets and secure as far as possible measures. The accuracy and reliability of its record for planning measurements for performance and control purpose .
Information technology is the technology used for study, understanding planning, design, construction, testing, distribution, support and operation of software, computers and computer related system that exist for the purpose of data, information and knowledge processing.

Another definition of the information technology (IT)is the industry has evolved include the study science solution set for all aspect of data, information and knowledge management, processing.

Unilever (formerly known as lever brother) Nigeria plc (Rc113) is the largest surviving manufacturing outfit in Nutria. The company in cooperated as a private company in 1923 (as lever brothers Nigeria plc) to manufacture soaps based on local palm oil. The company Strengthen it foot hold in the food and drink business by merging with Lipton Nigeria limited in July (1985) and also merged with chase brought products industry in December (1988) to become a giant in personal product business.
In accordance with Nigeria enterprises promotion degree of 1972and 1977, 40% of the company equity is held by Nigeria citizens and institution, while the remaining 60% is held by Unilever overseas holding limited , Lipton tea company limited and chase borough product international limited.
Today Unilever Nigeria plc is a leading company in the industrial sector, engages in the manufacturing achere and marketing of wild range of household product.

Management will often worry about the cost(financial and social) of putting computer based system for processing accounting data and generating accounting information. incident of computer fraud. Problems that may be associated with real time online operations. Errors of input (garbage in garbage out) (GIGO) Problems of system errors. Problems that may be associated with the applications of computer based audit procedures