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This study examined the role of accounting in preventing cyber-crime, a case study of Tanzania Revenue Authority-Ulanga. The study was guided by the following specific objectives: - To assess the accounting measures implemented to prevent cyber-crime, to identify the procedures/systems established to detect cyber-crime and to assess challenges faced on tackling cyber-attacks.
The researcher used case study design conducting the research where by a whole unit was selected and data collection was done through primary and secondary data through the use of data collection methods such as interviews, questionnaires, observations and documentary review. Analysis of the collected data was done by using quantitative research methodology.
The Findings revealed that most of the accounting department personnel are aware and can identify a cyber-attack, not ignoring the whole majority of TRA-Ulanga personnel since they also undergo training on how to prevent cyber-attacks and aspects of similar nature. The findings also revealed that the training courses are conducted each year although different employees attends hence limiting the workers not to be upgraded with the updated knowledge currently. But also the study has found out that most of the person to person training conducted out of office premises are only categorized for managerial level personnel in the finance section, hence creating words among personnel on the discrimination of the training since when the attack or any similar nature problem arises it won’t only affect those who went for the training.
The study also found out that Training programmers at TRA-Ulanga experience a number of challenges which include budget constraints, different training needs, changes of technology and others. It is recommended that Tanzania Revenue Authority should establish and implement a high-level roadmap for strategic cyber-security training to take place. The result showed that employee training has positive significant relationship with employee performance .Subsequently recommendations were made that management should increase budget for staff training on prevention of cyber-crime but also they should not limit the personnel to train on online courses. |
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