Contribution Of Computerized Internal Control System To The Public Sector Financial Management: A Case Of Dodoma City

ABSTRACT

This study focused on the contribution of computerized internal control systems to the public sector financial management in Dodoma City. The general objective of the study was to assess the contribution of computerized internal control systems in the public sector financial management. The study employed a case study design, which provided opportunity to deeply study on the individual case of Dodoma City Council. Data were collected through questionnaire and interviews. The sample size of the study was 72 informants. The research findings showed that computerized internal control system in the integrity ethical value depict acceptable business practices, conflicts of interest, and codes of conduct. On top of that, the management lacked fairness in the matters associated with employees and relevant groups with interest to the Dodoma City Council. In addition to that, the management is responsible to determining the appropriate computerized internal control system which is appropriate for financial management through employees in terms of skills and knowledge needed in hiring process. Furthermore, the performance evaluation of employee is used to adequately handle computerized internal control system. But, the management in Dodoma City Council lacked appropriate commitment in the operation of financial management. Also, the management lacked appropriate feedback regarding the operation of the system. The findings also showed that the effect of internal control activities on financial management is due to the fact that Dodoma City Council lacks effective policy to control information and communication. Similarly, the council does not effectively utilize the information on the suggestion box to improve the internal control system. Lastly, the study realized that there is a relationship between the computerized internal control system and financial management. There is an inverse relationship between computerized internal control and financial management of Dodoma City Council