Automated Transaction Processing Systems and Internal Control Effectiveness in Listed Telecommunications Firms in Nigeria
Author(s)
Odinakachukwu Ifeanyichukwu Ogaluzor , Gift Onyinye Eke ,
Download Full PDF Pages: 01-22 | Views: 5 | Downloads: 2 | DOI: 10.5281/zenodo.20343531
Abstract
This study examines the effect of Automated Transaction Processing Systems (ATPS) on Internal Control Effectiveness (ICE) in listed telecommunications firms in Nigeria, with particular emphasis on system automation and system integration. The study also investigates the moderating role of ICT infrastructure quality in this relationship. A cross-sectional survey design was adopted, and primary data were collected through structured questionnaires administered to accounting, audit, and IT personnel. The data were analyzed using descriptive statistics, correlation analysis, and moderated multiple regression techniques.
The findings reveal that both level of system automation and system integration quality have positive and statistically significant effects on audit trail integrity and fraud detection efficiency. Specifically, system integration exhibits a stronger influence on fraud detection, suggesting that interconnected systems enhance real-time monitoring and anomaly detection.The results further show that ICT infrastructure quality significantly moderates the relationship between ATPS and internal control effectiveness, indicating that the benefits of automation and integration are amplified when supported by reliable and secure technological infrastructure.
The study concludes that internal control effectiveness in digital accounting environments is driven by the combined influence of system automation, system integration, and infrastructural capability. It recommends that telecommunications firms prioritize end-to-end system integration, strengthen ICT infrastructure, and adopt continuous monitoring systems to enhance internal controls.
This study contributes to the Accounting Information Systems literature by providing sector-specific evidence from Nigeria, disaggregating ATPS into key dimensions, and incorporating technological infrastructure as a moderating variable.
Keywords
Automated Transaction Processing Systems, Internal Control Effectiveness, Audit Trail Integrity, Fraud Detection Efficiency, ICT Infrastructure, Telecommunications Firms, Nigeria.
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