A COMPUTERIZED APPROACH TO PERSONAL INCOME TAX AUDITING IN ABIA STATE ( A CASE STUDY OF ABIA STATE BOARD OF INTERNAL REVENUE)

ABSTRACT This study explores the application of computerized systems in personal income tax auditing within Abia State, focusing specifically on the Abia State Board of Internal Revenue. The increasing complexity of tax administration, coupled with issues such as tax evasion, inefficiency, and lack of transparency, has made traditional manual auditing methods inadequate in modern governance. The research adopts a descriptive and analytical approach, utilizing both primary and secondary data sources. Questionnaires and interviews were conducted among staff of the Board, while relevant literature and institutional reports provided secondary insights. Findings reveal that the adoption of computerized auditing systems significantly improves accuracy, reduces processing time, enhances data security, and promotes accountability in tax administration. However, challenges such as inadequate infrastructure, limited technical expertise, and resistance to change were identified as key barriers to full implementation. The study concludes that while computerized tax auditing systems are transformative, their effectiveness depends heavily on institutional support, continuous training, and strategic investment.