ABSTRACT
The damage which this menace, called fraud has done to MOUAU is innumerable and needs
urgent attention. Therefore, the attempt to put an end to this economic degradation, gave rise to
the topic of this research study the impact of internal control system on organizational
performance with MOUAU as a case study. However, this study is aimed at verifying the
conception that an effective and efficient internal control system is the best control measure for
preventing and detecting fraud, especially in the management sector. Data captured for this
study, were analyzed through descriptive and inferential statistical methods. The descriptive
analysis involves the use of percentages, tabulation and bar chart presentation. While the
inferential tatistical method involved the use of the chi-square. The research design used during
the course of this study was the descriptive survey reseaFch design in which a population of 40
staff of MOUAU was look into. The researcher made use of stratified sampling technique and
the research instrument used during the course of this research was questionnaire. Since the
calculated value 0.1846 is less than the table value 3.841, we reject alternative hypothesis and
then accept the null hypothesis which says that "Internal control system encourage high level of
business success and high performance in an organization". Based on the findings of the study, it
is recommended that the management of MOUAU should design more effective internal control
systems by ensuring that adequate asset listings is done by management, capital assets purchased
are approved by appropriate level of management and asset numbering is done to show location
and protection of the assets. Also Management should encourage staff to participate in decision
making. Employees feel encouraged and motivated in accomplishing the goals of the institution
in which they have taken part in formulating.
JEREMIAH, O (2021). Impact Of Internal Control System On Organizational Performance (A Case Study Of Mouau). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-internal-control-system-on-organizational-performance-a-case-study-of-mouau-7-2
ONYINYECHI, JEREMIAH. "Impact Of Internal Control System On Organizational Performance (A Case Study Of Mouau)" Mouau.afribary.org. Mouau.afribary.org, 10 Jun. 2021, https://repository.mouau.edu.ng/work/view/impact-of-internal-control-system-on-organizational-performance-a-case-study-of-mouau-7-2. Accessed 31 Oct. 2024.
ONYINYECHI, JEREMIAH. "Impact Of Internal Control System On Organizational Performance (A Case Study Of Mouau)". Mouau.afribary.org, Mouau.afribary.org, 10 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-internal-control-system-on-organizational-performance-a-case-study-of-mouau-7-2 >.
ONYINYECHI, JEREMIAH. "Impact Of Internal Control System On Organizational Performance (A Case Study Of Mouau)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/impact-of-internal-control-system-on-organizational-performance-a-case-study-of-mouau-7-2