IMPACT OF DOCUMENT SECURITY AND INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM
1.1 Background of Study
Document in its fullest meaning implies any material which
contains “hark” symbols or signs either visible, partially visible or invisible
that may be presently or ultimately convey a meaning or message to someone or a
system: pencil or ink writing, writing or printing on paper is the most usual
Like writing the origin (history) of document is not quite
clear and certain, but the history of document is as old as human race.
Document security is the physical protection involving the guiding of documents
and classified papers from loss, unauthorized person, damage, pilferage, theft
and compromise through disclosures. Safeguarding vital records (documents
inclusive) is one of the most difficult tasks that can be assigned to any
employee of a particular organization.
Classified documents needs special and concerned handling.
Lack of indoctrination and orientation among personnel handling these
document(s) can result in loss, pilferage, leakage, theft and unauthorized
disclosure of document. There is no Nation, society, community or organization
today that can boost of engaging in business transactions, personal or group
oriented undertakings without the use of document. Document is the blood stream
of business activities when this is absent intra as well as inter group
communication will be hampered and business life will be completely disrupted.
Information Resource Management
Every document contains information. A business greatest
resource is information and it is essential not only in modern living, but also
in the administration and exception of most activities, in every enterprises,
information basically help to assist it’s recipients in the execution of task
hence Management of information is vital.
To perform, it’s satisfactorily necessitate an understanding
of information and all the consideration comprising the activities of
information administration. Information is needed primarily for two major
· To serve as
· To provide
the basis for decisions
Information can be classified into:
a) Repetive information:
These are generated at intervals of not less than one year e.g. inventory
information: These are special studies made to assist managers.
information: it is the information employed by Operational Managers to plan and
carry out daily operations of the
information: It is that information required by the Government and other
external agencies including audit firms and insurance companies e.g. annual
financial statements: Accountant’s Reports “letter of pre‑merger
information: requires it’s recipient’s to take actions.
information: information that does not require it’s recipients to take actions.
g) Past and
future information: Planning requires future information and projections based
on past information.
Attribute of Information
A classic study in the 1950’s by Simon et al, identified
three attributes of accounting information as follows
i) It should
be useful for score keeping, seeing how well the organization is doing overall.
ii) It should
be useful for attention ‑ directing; indicating problem
that need to be investigated.
iii. It should
be useful for problem solving a means of evaluating alternative responses to
the situation in which the organization find itself.
1.2 Statement of
There is no Nation, society, community or organization today
that can boast of engaging in business transactions, personal or group oriented
undertakings without the use of documents. Documents are the blood stream of
business activities. When this is absent
1) How are
2) What are the
causes and effects of fraud and forgeries and evidential signature an
3) How can
fraud be prevented using document security?
4) What arc the
steps involved in document security/ examination and detection of fraud and
5) What are the
possible ways in which document can be forged?
i. Ho ‑
Null Hypothesis: There will be no effects of internal control on accounting
system and document security
Hi ‑ Alternate Hypothesis: The
accounting system are affected by document security.
ii. Ho ‑
Null Hypothesis: Fraud cannot be prevented and detected in an organization.
Hi: Alternate hypothesis: Fraud can be prevented and
detected in an organisation.
iii. Ho ‑
Null Hypothesis: There will be no benefits accruable to organisation for
securing document, and managing information resource.
1.6 Scope of the Study
The scope of this study will be limited or retricted to some
ba to Senior Secondary Schools in Educational Districts (iv) of Mainland Local
Government Area of Lagos State.
Chartered Institute of Bankers of Nigeria (CIBN) and some
selected employee of First Bank of Nigeria PLC (FBN), Ikeja branch who are
banking personnel as both Cash control/ management officers, tellers, lecturers
that are into Accounting Discipline
It is worthy to note that smart phones and social networking
sites will be treated as two separate variables affecting academic performance.
this refers to falsification. of documents and or signature.
Transactions: This involves buying and selling and other related
this implies the assessment of personality traits from a person handwriting. It
also means the study of handwriting.
to disseminate, give or send out data.
this is the stock of materials or component which an organisation uses in the