DESIGN AND IMPLEMENTATION OF A COMPUTERIZED PERSONNEL AUDITING SYSTEM OF A LOCAL GOVERNMENT ADMINISTRATION CASE STUDY ABIA STATE BOARD OF INTERNAL REVENUE
Regrettably, it is worthy to note that several years after independence, that the statutory allocation is in the doldrums, people expectation on the government continues to rise. Every responsible government is always anxious to provide at least the very basic amenities for the people in addition to the payments of salaries and allowance of its employees. This is a difficult task to meet up today because of the problems inherent in a manual personnel income tax auditing that aids revenue generation in the states.
The manual process can only produce report after a long period of time that may not be less than two weeks. Also it could lead to a situation where fatigue could discourage a thorough job by the auditors.
It was based on the above mentioned points and others not mentioned here, that an analysis and feasibility study was taken of the old system (manual) with its attendant problems and limitations revealed to determine the need for a new system which can overcome the entire setback associated with the manual process. The use of computer in personnel income tax auditing can reduce human errors and hence is a necessity for enhanced revenue. The programming language used to develop this software is visual basic 6.0. it is an event driven programming language which is well suited for windows application.