出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Computerization of accounting systems is a relatively recent innovation. However, due to its advantage of processing a large volume of data at a high speed such as sorting, rearranging and performing arithmetic calculations with high accuracy, computerization or automated accounting has considerably replaced manual systems in many municipal councils in Tanzania. Nevertheless, despite the existence of the information system controls, computerization equally increases the chance of manipulation and computer fraud and errors taking place without detection. The purpose of this study was to find out how computerized of accounting systems has impacted the internal control over cash in municipal council. The sample size consisted of 37 respondents drawn from a population of 152 employees of the above mentioned organization. The sampling unit consisted of computer administrators, computer technicians, computer operators, accountants, cashiers, and the municipal Treasurer. To analyze data, the researcher used the frequency counts, percentages, and the Pattern Matching method. The findings indicated that the computerisation of the accounting system enhanced the control over cash. However, it was found that the accountant’s incompetence in computerised accounting environment was still a challenge.
