Download this complete Project material titled; The Effect of Ippis in the Control of Payroll Fraud in Nigeria Public Sectorwith abstract, chapters 1-5, and references. Preview abstract and chapter 1 below

  • Format: PDF and MS Word (DOC)
  • Size: [60.1KB]
  • Length: [70 Pages]
  • Project Material Guide

 5,000

The Effect of Ippis in the Control of Payroll Fraud in Nigeria Public Sector

 

Abstract

This study was on the effect of IPPIS in the control of payroll fraud in Nigeria sector. Four objectives were raised which included; To ascertain whether the implementation of the IPPIS hindered payroll fraud in the Nigerian Federal Civil Service, to ascertain the role IPPIS play in storage and updating of personnel records required for payroll administration in the Nigerian Federal Civil Service, to ascertain whether IPPIS been able to minimize leakages and wastages in the Nigerian Federal Civil Service and to ascertain the impediments to the effective implementation of IPPIS in the Nigerian Federal Civil Service. A total of 77 responses were received and validated from the enrolled participants where all respondents were drawn from Lagos state civil service commission. Hypothesis was tested using Chi-Square statistical tool (SPSS).

 

Chapter 1 – Objectives of the Study

The objectives of the study are;

  1. To ascertain whether the implementation of the IPPIS hindered payroll fraud in the Nigerian Federal Civil Service
  2. To ascertain the role IPPIS play in storage and updating of personnel records required for payroll administration in the Nigerian Federal Civil Service
  3. To ascertain whether IPPIS been able to minimize leakages and wastages in the Nigerian Federal Civil Service
  4. To ascertain the impediments to the effective implementation of IPPIS in the Nigerian Federal Civil Service.

Chapter 2 – Literature Review and Theoretical Framework

According to the Association of Certified Fraud Examiners, payroll fraud is the major source of accounting fraud and staff theft. The fact is, fraud perpetrated in the payroll is not avoidable, but is catchable. Any person at any time can steal. However, catching and minimizing the risk is what is emphasized. Periodically reconciling the payroll at least quarterly with persons other than the staff who prepares the payroll is the best way to do it. Payroll fraud are of two common types, the first being falsification of attendance time, this type of fraud which can be identified easily through the payroll reconciliation and staff evaluation method. The second most common type of payroll fraud is “ghost employees.” Ghost employees are employees that do not exist. Payroll fraud involves the theft of cash from government establishment through the preparations of the establishment’s payroll. Some prominent examples of payroll fraud are: Pay cheque diversions, Kickbacks, and Ghost workers. Like other forms of crimes, payroll fraud is a type of crime is prevalent at all levels of government in Nigeria. We have observed, that as a type of corruption, it continues because the society and the environment we live in today support material accomplishment (Babalobi, 2008). This represents attempt to safeguard wealth or power at government expenses by government employees. Payroll fraud thrives because of greed on the part of public officers to divert government funds to personal accounts to make quick money. Fraudster and other perpetrators see it as the quickest means to “get rich quick”. Jaja (2012) observed that, passion for worldly things, pressure for a shortcut to wealth, exaltation, and approbation of illicit riches among others account for the increased rate of crime in Nigeria. The regrettable yard stick of measuring good life in Nigeria is ostentatious living and wealth (Olaleye, 2008). It therefore shows that the unending desires for riches by whatever feasible mean contribute to fraud in public sector. According to Babalobi (2008), corruption in the public service is encouraged by weak government institutions, poor pay incentive, lack of openness and transparency. In his view, the payroll fraud apparently becomes a means to making up with the meager pay incentives. Obinna (2013) noted that, there is collaboration within the system that enhances the operation of payroll fraud. He further observed the insider influence as a means that tends to obstruct possible anxiety and arraignment of offenders. It has not been easy for the government to get to the source of the problem which is fueled by employees’ corruption

Theoretical Framework

This work is anchored on the White Collar Theory which was pioneered by Sutherland in 1939 and it generally means a crime committed by a person of respectability and high social status in the course of his/her occupation (Sutherland, 1939 as cited in Okoye & Gbegi 2013).Ghost workers’ schemes are perpetrated mainly by those staff that are trusted and occupy positions of responsibility. They have the access to the system’s records and where one staff has multiple responsibilities in the payroll process, he becomes vulnerable to committing fraud. When a key staff in charge of inputting the personnel records of the staff in the Ministry is also involved in the verification process, he can easily manipulate names of dead or retired staff as current and fix in fictitious details. These varied types of white collar crimes in business and the professions consist principally of violation of delegated or implied trust. The United States Justice Department defines white collar crime as involving criminals who occupy positions of responsibility and trust in government, industry, the professions and civil organizations; who perform illegal acts that employ deceit and concealment rather than the application of force.

GET THE COMPLETE PROJECT»

Do you need help? Talk to us right now: (+234) 08060082010, 08107932631 (Call/WhatsApp). Email: [email protected].

IF YOU CAN'T FIND YOUR TOPIC, CLICK HERE TO HIRE A WRITER»

Disclaimer: This PDF Material Content is Developed by the copyright owner to Serve as a RESEARCH GUIDE for Students to Conduct Academic Research.

You are allowed to use the original PDF Research Material Guide you will receive in the following ways:

1. As a source for additional understanding of the project topic.

2. As a source for ideas for you own academic research work (if properly referenced).

3. For PROPER paraphrasing ( see your school definition of plagiarism and acceptable paraphrase).

4. Direct citing ( if referenced properly).

Thank you so much for your respect for the authors copyright.

Do you need help? Talk to us right now: (+234) 08060082010, 08107932631 (Call/WhatsApp). Email: [email protected].

//
Welcome! My name is Damaris I am online and ready to help you via WhatsApp chat. Let me know if you need my assistance.