A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

  • Shamsudeen Ladan Shagari
  • Akilah Abdullah
  • Rafeah Mat Saat

Abstract

The overwhelmingly rapid adoption of e-business technology in the
Nigerian banking sector has resulted in new challenges particularly in the
area of internal control. Although there are conflicting findings on the use
of Accounting Information System and internal problems in the banking
sector, the fact remains that internal control is associated with fraud. In
this regards, for banks to effectively detect and prevent fraud, the use of
Accounting Information System as tool for effective internal control is
necessary. This study aims to propose a model of the effect of internal control
quality in Nigerian banking sector. it is hypothesised that administrative
control, data control, and output control has significant influence on internal
control quality. The study further hypothesised that internal control quality
would significantly influence AIS effectiveness uses organisation as unit
of analysis with commercial banks that are listed on the Nigerian Stock
Exchange as the target population. A quantitative data will be gathered
using cross-sectional survey approach. Ordinary least square will be used
for data analysis. The findings of this study will provide a solution to bank
managers and other stakeholders in the banking sector regarding internal
control weakness experiences over the years.

Published
2018-12-03
How to Cite
SHAGARI, Shamsudeen Ladan; ABDULLAH, Akilah; MAT SAAT, Rafeah. A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria. Social and Management Research Journal, [S.l.], v. 15, n. 2, p. 80-96, dec. 2018. ISSN 0128-1089. Available at: <https://myjms.mohe.gov.my/index.php/SMRJ/article/view/4973>. Date accessed: 24 july 2024. doi: https://doi.org/10.24191/smrj.v15i2.4973.

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