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Title: Evaluation of information technology impact on effective internal control in the University system

Information Technology (IT) plays a key role in internal control system in various organizations in terms of maintaining records and other internal services. Internal control system is defined as an efficient control procedures set up by firm to safeguard resources and to assure the reliability and accuracy of both financial and non-financial records in line with applicable governance and procedure to acquire the established goal and objectives. This paper focuses on the impact of IT on internal control system in the Nigerian universities. Data are collected from three different universities via questionnaire. Descriptive statistics is used to analyze the data; Chi-square is performed to test the hypothesis. The results of the hypothesis showed that IT has a positive relationship with the effective internal control activities in the University system. It is concluded that the adoption of IT will significantly improve the effectiveness of the internal control system operations in the University in terms of quality service delivery.
Authors:
;  [1]
  1. School of Accountancy, College of Business, Universiti Utara Malaysia, Sintok, Kedah (Malaysia)
Publication Date:
OSTI Identifier:
22494305
Resource Type:
Journal Article
Resource Relation:
Journal Name: AIP Conference Proceedings; Journal Volume: 1691; Journal Issue: 1; Conference: IACE 2015: 2. innovation and analytics conference and exhibition, Kedah (Malaysia), 29 Sep - 1 Oct 2015; Other Information: (c) 2015 AIP Publishing LLC; Country of input: International Atomic Energy Agency (IAEA)
Country of Publication:
United States
Language:
English
Subject:
22 GENERAL STUDIES OF NUCLEAR REACTORS; 71 CLASSICAL AND QUANTUM MECHANICS, GENERAL PHYSICS; 96 KNOWLEDGE MANAGEMENT AND PRESERVATION; ACCURACY; CONTROL SYSTEMS; DATA ANALYSIS; DATA BASE MANAGEMENT; EVALUATION; INFORMATION; INFORMATION SYSTEMS; RECORDS MANAGEMENT; RELIABILITY; STATISTICS; TECHNOLOGY IMPACTS