Impact of Computerised Accounting Information Systems on Payroll Management, Fraud Mitigation in the Nigerian Public Sector: A Case Study of Taraba State Government

• Daniel Markus

• Saminu Sani

This study examined the impact of computerised accounting information systems on payroll management and fraud mitigation in selected Ministries, Departments, and Agencies (MDAs) of the Taraba State Government. Specifically, it assessed the influence of payroll automation, access control, and audit trail on enhancing payroll administration and reducing fraudulent 
activities. The study adopted a survey research design, targeting 150 staff in Taraba State who are involved in payroll processing, accounting, auditing, information communication technology, and administrative roles, selected through a stratified random sampling technique. Data were collected using structured questionnaires and analysed using descriptive statistics, correlation, and multiple regression analysis with the aid of SPSS. The findings reveal that all three components of computerised accounting systems (payroll automation, access control, and audit trail) have positive and statistically significant effects on payroll management and fraud mitigation. The study concludes that strengthening these system controls is critical for effective payroll administration and fraud prevention in the public sector. Based on these 
findings, it is recommended that government MDAs fully implement and regularly update automated payroll systems, enforce strict access control measures, and maintain comprehensive audit trails. This will ensure transparency, improve efficiency, and safeguard public resources in payroll management.

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