DESIGN AND IMPLEMENTATION OF A COMPUTERISED PERSONNEL AUDITING SYSTEM OF A LOCAL GOVERNMENT ADMINISTRATION

DESIGN AND IMPLEMENTATION OF A COMPUTERISED PERSONNEL AUDITING SYSTEM OF A LOCAL GOVERNMENT ADMINISTRATION

ABSTRACT

Regrettably, it is worthy to note that several years after independence, that the statutory allocation is in the doldrums, people expectation on the government continues to rise. Every responsible government is always anxious to provide at least the very basic amenities for the people in addition to the payments of salaries and allowance of its employees. This is a difficult task to meet up today because of the problems inherent in a manual personnel income tax auditing that aids revenue generation in the states. The manual process can only produce report after a long period of time that may not be less than two weeks. Also it could lead to a situation where fatigue could discourage a thorough job by the auditors. It was based on the above mentioned points and others not mentioned here, that an analysis and feasibility study was taken of the old system (manual) with its attendant problems and limitations revealed to determine the need for a new system which can overcome the entire setback associated with the manual process. The use of computer in personnel income tax auditing can reduce human errors and hence is a necessity for enhanced revenue. The programming language used to develop this software is visual basic 6.0. it is an event driven programming language which is well suited for windows application.

Key words: COMPUTERIZED, PERSONNEL, AUDITING, SYSTEM

CHAPTER ONE  1.0 INTRODUCTION

Modern societies are technology driven thus changing their characteristics at an accelerating rate. One of the current developments in the information sector that will greatly affect business (improve business and society) is greatly increased computer literacy of leaders and general population which will make computerization transition seamless. That is, the use of computer in any process has been applied in virtually all spheres of human Endeavour. It has equally found wide application in both the private and the public sectors of the economy.

In Nigeria, today there is no gain saying revenue for government, we hear and see computerization project in NITEL, NEPA, and so on; the government has so decided on these project because of their long run advantages over current manual techniques.

In fact, no meaningful society today can exist and function efficiently without an element of computerization in the processing system. It was based on the above point and advantages inherent in computerization that the researcher decides to embark on the study.

In order to improve this revenue so as to provide essential services, the government should be encouraged to computerize its personnel income tax collection medium as well as embark on computerized audit procedures to determine or ensure actual compliance to revenue provision and standards. To achieve this task, in Abia state, the state board of internal revenue, the sole agent for revenue generation should properly equipped with modern computers and computer literate personnel needed to carry out the doctrines of assessment as well as auditing. The manual auditing procedure and techniques currently being employed in the auditing of personnel income taxes has negative effect on clients (agents) as well as employees, more especially under critical situation such as limited tune frame to computer audit exercise. The manual process can only produce reports after a long period of time that may not be less than two weeks; these delays will mean delayed revenue to the state. Also it could lead to a situation where fatigue could discourage a thorough job by the auditors. We have to note that computer is a system which is not subjects to fatigue as a human being and can perform several jobs the same dexterity as the first job executed.

The manual system of auditing also creates an opportunity for some corrupt tax officials to manipulate and falsify in order to see undue advantage. All this problem with others mentioned above generate the need for the automation of the audit procedure involved in personnel income tax system in Abia state.

Basically, the computerization components should provide technical assistance in the design, programming, listing and the complementation of a comprehensive computerized auditing system of personnel income tax administration.

1.3. STATEMENT OF THE PROBLEM.

Auditing of personnel income system in Abia state board of internal revenue is done manually at present and stored in audit working. Sheets kept in files. The monitoring unit of the board usually stores it. The accumulation of this document in files creates low of storage problem as in lack of space, cost of fumigation to prevent attack from insect, cost of cleaning and shelving.

Equally some of the problems posed by the manual system are: – Time consumed in retrieving clients (agents) record in subsequent years (that is searching for records).

The methods of updating files making the whole exercise cumbersome and boring. There could be mistake in calculating taxpayers’ income as well as taxes due from them. In order words, there could be a problem of wrong assessment; there could be delays per say in publishing audit reports due to so many processes and complicity of procedure involved (there is easy sensibility of the records of taxation other than the personnel that prepared it. There is lack of efficiently in the utilization of resource in the course of audit exercise.

1.4. OBJECTIVES OF THE STUDY

The objectives of the study are to create a (Computerized Personnel Auditing System) new computer base system to solve problems associated with manual system. These objectives are

• To provide an efficient computer base system for easier documentation updating and retrieval of data about taxable of data about taxable employer of about in Abia state.
• To modernize the auditing (Computerized Personnel Auditing System) system so that efficiency can be realized.
• To give a more accuracy and timely information for government decision making.
• To provide facilities for quick access to stored data giving at random in other to assist in management functions.
• To store the confidence of employer of labor in the personnel income tax system of Abia state.
• To eliminate all forms of corruption in personnel income tax auditing.
• To enhance the efficiency of the tax auditors by reducing the volume of manual operations of their disposal.
• To reduce the role of tax evasion among employers of labor.
• To eliminate piles of dusty physical files in the offices thereby keeping the office neat and a very healthy environment to work.
• Enhance the processes of auditing personnel income taxpayers and hence provide immediate result on any operation required on a tax payer’s file.
• In case of replacement or stranger personnel, it provide modern sophisticated information system which supplies both environmental and internally generated information to new personnel.

DESIGN AND IMPLEMENTATION OF A COMPUTERISED PERSONNEL AUDITING SYSTEM OF A LOCAL GOVERNMENT ADMINISTRATION

Chapters: 1 - 5

Delivery: Email

Number of Pages: 70

Price: 3000 NGN

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