ABSTRACT
This research titled “Effect of accounting information on fraud control and detection in local government system in Ebonyi state. A study of Ezza south LGA” was carried out to determine whether there are adequate accounting information systems and softwares for carrying out accounting operations in Ezza south local government area and to find out whether the nature of revenue collections in Ezza south local government area affect the ability of accountants to use accounting information to detect and control fraud.
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The research was a survey research. The researcher sampled 300 respondents; questionnaire was the major instrument of data collection while frequency tables, simple percentage and chi-square statistical tools were used in data analysis. The findings of the research reveals that, There are inadequate accounting information systems and softwares for carrying out accounting operations in Ezza South LGA. Accountants in Ezza South LGA cannot use accounting information systems and softwares to detect and control fraud.
The nature and patterns of revenue collection in Ezza South LGA affect the ability of accountants to use accounting information to detect and control fraud.Hence the researcher recommended that, The Government of Ezza South LGA should try as much as possible to provide accountants and auditors with the necessary accounting information systems that will enable them carry out their accounting transactions effectively, detect and control fraud before they escalate.
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