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" Effect of Information Communication Technology Audit on Fraud Prevention in Kwara State Public Sector "
Aremu, Ismail Olagoke
Salman, Ramat
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Latin Dissertation
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| Language of Document
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English
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| Record Number
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1057013
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| Doc. No
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TL56130
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| Main Entry
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Aremu, Ismail Olagoke
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| Title & Author
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Effect of Information Communication Technology Audit on Fraud Prevention in Kwara State Public Sector\ Aremu, Ismail OlagokeSalman, Ramat
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| College
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Kwara State University (Nigeria)
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| Date
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2020
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| Degree
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M.S.
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| student score
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2020
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| Note
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89 p.
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| Abstract
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Fraud is a serious phenomenon that inhibits economy development of any nation. Thus, is more pronounced in developing nation particularly in public sector organization. The integration of Information Communication Technology (ICT) into system of audit as a means of fraud prevention can be ascribed with potencies of fraud and management. The extents to which ICT audit effectively prevent fraud motivate this study. Thus, this study empirically investigated the effect of information communication technology system on fraud prevention in Kwara State Public Sector. The specific objectives are to:(i) assess the effect of interactive data extractive analysis (IDEA) usage on fraud prevention in Kwara State Public Sector;(ii) examine the effect of continuous online auditing (COA) on fraud prevention in Kwara State Public Sector; (iii) and ascertain the extent to which computerized system control (CSC) affect fraud prevention in Kwara State Public Sector. Primary data were collected through copies of administered questionnaire which were analyzed using Ordered Logic-Regression Analysis (OL-RA). Results of the study were; that IDEA usage had a significant positive relationship with fraud prevention in Kwara State Public Sector at 0.5% level of significance (p-value of 0.000); that COA had a significant positive effect on fraud prevention in Kwara State Public Sector at 0.05% level of significant and that CSC is positively significantly related at 0.05% level to the prevention of fraud in Kwara State Public Sector. In line with these findings, the study concluded that IDEA usage, COA and CSC had a strong positive significant relationship with fraud prevention in Kwara State Public Sector. The study recommended that; Ministries should manage interactive data extractive analysis usage efficiently and effectively in order to improves fraud prevention; improve on continuous online auditing in order to improves the integration of audit skills, reduce routine tasks to provide more time for creative and audit analysis, which will in turn improve fraud prevention. Furthermore, ministries should constantly organized seminars, workshops and training for their staff on computerized system control in order to improve their efficiency, and also allow them to participate in decision making, which will in turn improve fraud prevention in the Kwara State public sector.
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| Descriptor
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Accounting
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Salman, Ramat
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Kwara State University (Nigeria)
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