ABSTRACT
This study on Evaluation of Internal
Control System in Local Government Councils in Nigeria (A Study of Bende local
Government Council in Abia State) is designed to unravel the intricacies of
internal control and assess its impact on the Local government councils in
Nigeria. The general objective is to evaluate the impact of the use of internal
control system in local government councils in Nigeria but particularly in
Bende local government council of Abia State and specific objective of
determining extent of internal control system operations in assisting to check
errors, fraud and irregularities; the extent to which functions are separated
in the Accounting Department of the Council; and if ther is any significant
relationship between internal control system and efficiency of work operations
in the local government council. The methodology adopted was primary and
secondary sources of data collection. The findings, among other things revealed
that the Internal Control System operational in Bende Local Government has to a
great extent assisted in checking errors, omissions etc in the council, that
there is no significant relationship between internal controls and efficiency
of work operations and resource allocation in Bende Local government Council of
Abia State. The study recommends however, that detailed accounting and
administrative manual containing duties of all staff be made available and
strictly enforced, that Local Governments consider other inhibiting variables
affecting work efficiency and resource allocation so as to access the maximum
benefits of internal control system.
KANU, N (2021). Evaluation Of Internal Control System In Local Government Councils In Nigeria (A Study Of Bende Local Government Council In Abia State). Mouau.afribary.org: Retrieved Nov 02, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-system-in-local-government-councils-in-nigeria-a-study-of-bende-local-government-council-in-abia-state-7-2
NKEIRUKA, KANU. "Evaluation Of Internal Control System In Local Government Councils In Nigeria (A Study Of Bende Local Government Council In Abia State)" Mouau.afribary.org. Mouau.afribary.org, 23 Jul. 2021, https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-system-in-local-government-councils-in-nigeria-a-study-of-bende-local-government-council-in-abia-state-7-2. Accessed 02 Nov. 2024.
NKEIRUKA, KANU. "Evaluation Of Internal Control System In Local Government Councils In Nigeria (A Study Of Bende Local Government Council In Abia State)". Mouau.afribary.org, Mouau.afribary.org, 23 Jul. 2021. Web. 02 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-system-in-local-government-councils-in-nigeria-a-study-of-bende-local-government-council-in-abia-state-7-2 >.
NKEIRUKA, KANU. "Evaluation Of Internal Control System In Local Government Councils In Nigeria (A Study Of Bende Local Government Council In Abia State)" Mouau.afribary.org (2021). Accessed 02 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-internal-control-system-in-local-government-councils-in-nigeria-a-study-of-bende-local-government-council-in-abia-state-7-2