Abstract:
Integrated computerized accounting systems (ICAS) faces the challenges of unauthorized acces ,
alterations and destruction of data thus compromising the confidentiality, integrity and
availability of financial information. The research evaluated the effectiveness of integrated
computerized accounting systems (ICAS) on internal controls (IC) of supermarkets in Embu
County, Kenya. The objectives of the study were; to determine the effect of integrated financial
operations on tpe internal controls of supermarkets in Embu County, to determine the effect of
segments information on the internal controls of supermarkets in Embu County. The findings of
the study are helpful to managers of supermarkets in acquiring the ICAS to strengthen the
internal controls, developers of accounting software's in programming software that meets the
needs of the supermarkets and future researchers as it forms the basis of future researches. The
study used descriptive survey designs that were conducted among 50 out of the 70 targeted
branch managers, supervisors and attendance, cashiers and directors of the supermarkets in
Embu County a composition county with branches of all major supermarkets in Kenya. The
targets population was the seven supermarkets in Embu County. A census method was used
comprising of all the 50 branch managers, directors, supervisors, attendance and cashiers. Closed
ended questionnaire were used to collect data from the supermarkets in Embu County where only
six supermarkets responded. The data was analyzed through Likert scale, descriptive and
inferential statistics with the aid of Statistical Package for Social Sciences (SPSS) version 22.0
and presented using tables &
figures. Descriptive methods used were mean and standard
deviation. The inferential statistics used include multivariate regression analysis to test the model
fit and correlation analysis. The findings of the study showed that integrated financial operations
and computerized integrated accounting are positively significant on strengthening the internal
controls while segment information is negatively significant on strengthening the internal control
system.
