Business today is being done or conducted in an age of economic crisis and highly complex technology imposed on business management, there is need to implement sophisticated business systems which accords with present day needs. Looking at these, it is therefore necessary that effective and useful information should be provided to an organization for effective decision making. We are living at the age of information and technology environment which requires today‟s accountant and auditor or manage to be versed in the use of computer if he or she does not want to be left behind. Computer can be seen as machine which magnify information as well as data about workers abilities since it can receive and process back information, therefore person skills in using computer system will increase his or her output.

Today computers are used in different forms in both small and large business, education, science and engineering, health care, sports in our homes, entertainments and leisure e.t.c Technological development through the years enable us to do more with less effort. Today we are now witnessing one of the most dramatic technologies ever developed. A computer can just be seen as a device that works faster than an ordinary human brain. Although a machine or computer has no brain of its own to reason like a human being but has the in build memories and other accessories that enable it to solve complex of mathematical problem as fast as possible.