Abstract:
This study grounded at assessing the data integrity risks of local government revenue collection information system (LGRCIS). It was observed through the CAG report that the LGRCIS had weaknesses which were causing data mismatch. Thus, the main purpose of this study was to assess the risks of LGRCIS typically concentrating on data integrity challenges that cause those data mismatch between the LGRCIS and POS machine. To address the problem the researcher went through covering three specific objectives, which were to identify the causes of data mismatch in LGRCIS, determine the frequency of occurrence and their resulting impacts and proposing risk reduction mechanisms which will help to reduce those impacts and improve system efficiency. A sample size of 75 respondents from five district councils of Iringa Region was used. Data collection was carried out by the use of questionnaires as the main tool and face to face interview. Qualitative and quantitative data were gathered and analyzed by using Statistical Package for the Social Sciences (SPSS) and Microsoft Excel Office for plotting tables, pie and bar charts. The study identified both human and technological factors which were the main challenging threats in the system that caused data mismatch as well as the frequency of occurrence and their resulting impacts that hindered the revenue collection process. The study concluded by proposing the risk reduction mechanisms that could help the system work efficiently. In this sense the researcher proposed that, the central government to set a contract with telecommunication companies to provide reliable and high speed Internet connection for all points located at remote areas with network coverage problem. Also, ICT officers should use pre-paid system for recharging Internet bundle for POS machine to avoid delay and training to system users should be conducted frequently together with system performance should be frequently audited by external auditors.
