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THE IMPACT OF INTERNAL CONTROL SYSTEM ON REVENUE GENERATION. A CASE STUDY OF BENUE INTERNAL REVENUE SERVICE, NIGERIA
ABSTRACT
This research is on the impact of internal control system on revenue generation. The economy of the states in Nigeria and their internally generated revenues have constantly varied as years go by, this change has brought in competitions into how business is done day to day and how much is generated in this activity carried out. Notably there has being constant shift in the needs and priorities of customers, which also has made business owners to always look into the market and understand what they are to provide for their customers.
The aim of this study is to look into understanding if there is any impact of internal control systems on revenue generation in Benue state, under the revenue collecting agency, (BIRS) Benue Internal Revenue Service.
This study is significant to the staffs of Benue state Internal revenue service who have the responsibility to collect tax for the government, the research focuses on addressing the relevant need associated with how basic job functions are to be treated by this staffs, since generation of revenue is key to the development of the society the staffs have to understand that there is need for them to have well thought strategies, work scheduling and general job functions that will enhance their productivity and address the lingering issues that lead to less revenue collections in the state.
The research design to be used in this study will be descriptive design as the study population to be contacted cut across employees at the Benue Internal Revenue Service, Traders, civil servants and other necessary members of the general public.
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DESIGN AND IMPLEMENTATION OF ONLINE STUDENT CLEARANCE SYSTEM A STUDY OF BENUE STATE UNIVERSITY, MAKURDI, NIGERIA
ABSTRACT
This research is on Design and implementation of online student clearance system, a study of BSU Nigeria. It has been a difficult issues to the final year student of BSU, when it comes to clearance, a process done by every passing out student to ensure that he or she has actually cleared the school and stand outstanding, with no charges or bills owing the school. Therefore, this research wok is design to help the school management and easy that process by developing an online clearances system for the school that will be capable of mining all the students information and payment details every mad and recorded in the students data. Therefore, the researcher will be employing one of the data mining techniques to enable this research wok scale through. Data mining remains the extraction of hidden predictive information from large database which helps in predicting future trend and behavior thereby helping management make knowledge driven decisions. With the help of data mining the system can tell if the student has actually finish his/her payment to the school or not and can decide on actions to be carried out. Structured System Analysis and Design Methodology were used in the analysis of the existing system which also provided a guide for the design of the proposed system. The designed software will serve as a more reliable and effective means of undertaking students clearance, remove all forms of delay and stress as well as enable you understand the procedures involved as well as how to do your clearance online. This project work made use of data collected from the University, materials and journals from various authors and software was developed to effectively achieve the aims of this project. In this project, the implementation of the computer-based system was carried out using PHP, CSS, APACHE and MYSQL for the database. In conclusion, the work met all the objectives intended. It is, however, recommended for use by all tertiary institutions. PHP programming language and my SQL was used in the creation of a data warehouse for student’s information and data mining tool for the retrieval of such information when needed.
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