International Journal of Social Science Exceptional Research  |  ISSN: 2583-8261  |  Double-Blind Peer Review  |  Open Access  |  CC BY 4.0

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     2026:5/5

International Journal of Social Science Exceptional Research

ISSN: (Print) | 2583-8261 (Online) | Impact Factor: 8.41 | Open Access

Influence of Integrated Payroll and Personnel Information System (IPPIS) on Public Sector Payroll Fraud in Nigeria

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Abstract

This study examines the influence of the Integrated Payroll and Personnel Information System (IPPIS) on public sector payroll fraud in Nigeria, covering the period 2012 to 2024. The study is anchored on the problem of persistent payroll fraud in the Nigerian public sector, manifesting in ghost worker syndrome, payroll padding and systemic internal control failures that have resulted in colossal revenue losses to the federation. The specific objectives are to examine the influence of IPPIS on ghost worker reduction, payroll cost transparency, and internal control effectiveness in the Nigerian public sector. An ex-post facto research design was adopted, utilising secondary data extracted from the Auditor-General for the Federation (AuGF) Annual Reports, the Office of the Accountant-General of the Federation (OAGF) records, and the Central Bank of Nigeria (CBN) Statistical Bulletins. Data were analysed using Ordinary Least Square (OLS) regression, supported by descriptive statistics, normality tests, correlation analysis, Variance Inflation Factor (VIF), and heteroscedasticity diagnostics. Findings reveal that IPPIS has a significant positive influence on ghost worker reduction (β = 0.6142; p = 0.001), payroll cost transparency (β = 0.5381; p = 0.003), and internal control effectiveness (β = 0.4917; p = 0.008) in the Nigerian public sector. The study concludes that IPPIS is an effective digital governance instrument for curbing payroll fraud and recommends its full deployment across all tiers of government, complemented by institutional strengthening of oversight mechanisms.

How to Cite This Article

John Olundu (2026). Influence of Integrated Payroll and Personnel Information System (IPPIS) on Public Sector Payroll Fraud in Nigeria . International Journal of Social Science Exceptional Research (IJSSER), 5(6), 01-07.

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