Background of the Study
Fraudulent activities in local government financial transactions can significantly undermine public trust and financial integrity. Accounting Information Systems (AIS) play a crucial role in detecting and preventing fraud by providing real-time monitoring, audit trails, and accurate record-keeping. This study will explore the role of AIS in detecting fraud in Gusau Local Government Area (LGA), where financial mismanagement is often cited as a problem.
Statement of the Problem
Fraud in local government operations, including misappropriation of funds, embezzlement, and falsification of financial records, is a significant concern in Gusau LGA. While AIS holds potential in addressing these issues, its effectiveness in detecting fraud remains unclear. This study aims to assess how AIS contributes to fraud detection and prevention in Gusau LGA.
Aim and Objectives of the Study
Aim: To assess the role of Accounting Information Systems in fraud detection in Gusau Local Government Area.
Objectives:
To examine the current fraud detection mechanisms in Gusau LGA.
To assess the effectiveness of AIS in identifying fraudulent activities.
To identify the challenges faced in utilizing AIS for fraud detection in Gusau LGA.
Research Questions
What fraud detection mechanisms are currently in place in Gusau LGA?
How does the implementation of AIS impact the detection of fraudulent activities in Gusau LGA?
What challenges hinder the effective use of AIS for fraud detection?
Research Hypothesis
H₀: The use of AIS does not significantly improve the detection of fraudulent activities in Gusau LGA.
H₀: There are no significant barriers to using AIS for fraud detection in Gusau LGA.
Significance of the Study
This study will provide valuable insights into how AIS can help detect and prevent fraud in local government financial management. The findings could be used to strengthen anti-fraud measures and improve transparency in Gusau LGA.
Scope and Limitation of the Study
The study will focus on the use of AIS for fraud detection in Gusau LGA. Limitations include potential resistance to AIS implementation, lack of adequate training, and challenges in accessing sensitive data.
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