THE ROLE OF ICT IN STRENGTHENING INTERNAL CONTROLS AND REDUCING ERRORS OR FRAUD IN PUBLIC SECTOR ACCOUNTING

Abstract

This study examined the role of ICT in strengthening internal controls and reducing errors or fraud in public sector accounting. The objectives of the study were to investigate the role of ICT in strengthening internal controls and reducing errors or fraud in public sector accounting, identify challenges affecting the effective use of ICT in accounting and financial reporting in public institutions, and recommend strategies for improving ICT adoption for enhanced financial reporting accuracy and accountability in public institutions. A descriptive survey design was employed, with data collected from accountants, auditors, and financial officers in selected public institutions using structured questionnaires, the researcher personally administers the questionnaires with the assistance of trained research assistants. Data were analyzed using descriptive statistics (frequencies, means, percentages, and standard deviations). The findings of the study revealed among others that ICT adoption has positively strengthened internal controls in public institutions, specifically, ICT enhances fraud detection, improves audit compliance, and minimizes duplicate or ghost entries. Nonetheless, challenges remain in preventing unauthorized access and addressing cybersecurity risks. The study concludes that that Information and Communication Technology (ICT) plays a critical role in enhancing the effectiveness of internal control systems and reducing errors and fraudulent practices in public sector accounting. It recommends that ICT adoption should be complemented with strong internal control systems, including audit trails, restricted access to financial data, and real-time monitoring tools, to minimize fraud, errors, and manipulation of financial records, and specific barriers such as inadequate funding, poor maintenance culture, resistance to change, and irregular electricity supply should be systematically addressed to ensure effective ICT adoption in accounting practices.