INTRODUCTION
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.

1.2 PURPOSE OF THE STUDY
The purpose of this research study and analysis of the existing personnel auditing system for a local government administration is to:
i) Ascertain whether the existing system is adequate.

ii) Highlight inadequacies in the existing system through which computer application ca minimize when computer is used effectively in the organization to eliminate inefficiency.

iii) To design effective alternative and efficient system to cater for this specific tasks.
Moreover, with this personnel auditing know control measures to taken as prevent problem facing manual personnel auditing and as well tackle the incurred existing problems in personnel auditing system for a local government administration.

1.3 OBJECTIVE OF THE STUDY
The objective of this study is to be able to get a fast and accurate way of auditing personnel records. Know the number of persons staff under the local government administration. Keep records of what is to be paid who at a particular time, control those errors made by human beings due to his shortcomings. And also make sure that problem accoutered in recording information is highly minimized. Another aim is to make sure that no record is lost and also to maintain accuracy.

1.4 DELIMAITON
This study point down on the local government the personnel under the local government and considers how the problem of personnel auditing manually in the local government administration could be extremely reduce or controlled using computer option it will also analysis the existing system and then furnish suggestions on low to control them. The research would deliberate on some manual personnel auditing processes but may not go further in exposing some personnel auditing programs due to circumstance beyond control.

1.5 LIMITATION OF THE STUDY
This project was seriously constrained by a number of factors, but the most pronounced ones are time and money.

TIME 
This was by for the most important hindrance to this work. Ever since the inception of this work, was tied down with serious studies practical researching, evaluating and examining. Irrespective of all our endevours, this research was not given the appropriate possible treatment due to time factor.

MONEY
Limited funds also pose some threat to the realization and completion of this work. Transporting my self from one local government to another seeking help and assistance cost me much money. As a student faced with other financial commitments to attend to this much fund was very difficult to generate

1.6 SIGNIFICANCE OF THE STUDY
The importance of this study is to help enhance the old way of personnel auditing by introducing computer if it is done manually for more effective and accurate records. This is an improvement over the old system.

1.7 ASSUMPTIONS
I assumed accurate and reliable data and figures and that at the end of the study, I would be able to know various processes involved in personnel auditing operations and some of the terms used.

1.8 DEFINITION OF TERMS
AUDITING: This can be defined checking/ cross. Examining of whatever you are auditing find out if there is any king of fraud.
PERSONNEL: This can be said to be staff/ people employed by a company/organization.
PERSONNEL AUSITING: It is defined as an activity or exercises carried out to examine the personnel records and a set financial statement and their underlying records.
FINANCIAL STATEMENTS: The statement concerning money or it can be said to be statement of accounts (money)
ADITOR: Expert accountant who checks a company’s accounts.
ANALYSIS: This is an exercise carried out for close examination in details of something.