AN ASSESSMENT OF THE IMPACT OF IPPIS ON THE PREVENTION OF PAYROLL FRAUD IN THEFEDERAL MINISTRIES IN NIGERIA

Abstract

Payroll Fraud has become a global menace threatening the survival of organizations,
governments, nations and the business communities. Any organization is prone to fraud
and no nation is immune, although developing countries and their various states suffer
the most pains. It's against this background that this paper examines the impact of IPPIS
on the Prevention of Payroll Fraud in the Federal Ministries in Nigeria. Related
literatures were reviewed and Fraud Triangle Theory by Donald Cressey (1950) was
used as a theoretical framework in order to explain the factors that make employee to
engage in Payroll Fraud. The paper relied on content Analysis. This is because the paper
is a theoretical review of existing literatures on the impact of IPPIS on the Prevention of
Payroll Fraud in the Federal Ministries. The paper finds out that there is an existence of
ghost workers on the payroll of the federal ministries and the Implementation of IPPIS
has minimised the lingering problem of payroll fraud. It's therefore concluded and
recommended that the federal government should look into the Federal ministries where
the problems of ghost worker are prevalent and address the problem.