Influence Of Internal Control System On The Effective Management Of Manufacturing Industry (A Study Of Nigerian Breweries Enugu):- Onwuetu Joseph
ABSTRACT
Over the
years, there have being a problem of incorrect and unreliable financial record
which has lead to loss of organizational integrity. The research work aimed
among others at determining the relationship between internal measures to
proper accounting records. A survey research design was adopted for this
research study and a sample size was selected using Yaro Yamane sampling
technique as data used were obtained from primary sources, a logit regression
analysis technique were used. The finding from the analysis indicates that
internal control measures such as compliance to verification of receipts, bank
tellers, and voucher, internal checks and balances regular drawing of bank
reconciliation statement, compliance to modern internal control system and the
control environment were the significant internal control measures that lead to
effective financial reporting. Effective management of manufacturing industry
cannot do without internal control as true and fair presentation of financial
statement may never be possible if the board and senior management are not
committed to providing a well planned internal control system. It also
recommends that a periodical review of the organization should be done by the
management so as to cope with the model trends in organizational fraud
prevention.
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ONWUETU, J (2025). Influence Of Internal Control System On The Effective Management Of Manufacturing Industry (A Study Of Nigerian Breweries Enugu):- Onwuetu Joseph. Mouau.afribary.org: Retrieved Apr 25, 2025, from https://repository.mouau.edu.ng/work/view/influence-of-internal-control-system-on-the-effective-management-of-manufacturing-industry-a-study-of-nigerian-breweries-enugu-onwuetu-joseph-7-2
JOSEPH, ONWUETU. "Influence Of Internal Control System On The Effective Management Of Manufacturing Industry (A Study Of Nigerian Breweries Enugu):- Onwuetu Joseph" Mouau.afribary.org. Mouau.afribary.org, 22 Apr. 2025, https://repository.mouau.edu.ng/work/view/influence-of-internal-control-system-on-the-effective-management-of-manufacturing-industry-a-study-of-nigerian-breweries-enugu-onwuetu-joseph-7-2. Accessed 25 Apr. 2025.
JOSEPH, ONWUETU. "Influence Of Internal Control System On The Effective Management Of Manufacturing Industry (A Study Of Nigerian Breweries Enugu):- Onwuetu Joseph". Mouau.afribary.org, Mouau.afribary.org, 22 Apr. 2025. Web. 25 Apr. 2025. < https://repository.mouau.edu.ng/work/view/influence-of-internal-control-system-on-the-effective-management-of-manufacturing-industry-a-study-of-nigerian-breweries-enugu-onwuetu-joseph-7-2 >.
JOSEPH, ONWUETU. "Influence Of Internal Control System On The Effective Management Of Manufacturing Industry (A Study Of Nigerian Breweries Enugu):- Onwuetu Joseph" Mouau.afribary.org (2025). Accessed 25 Apr. 2025. https://repository.mouau.edu.ng/work/view/influence-of-internal-control-system-on-the-effective-management-of-manufacturing-industry-a-study-of-nigerian-breweries-enugu-onwuetu-joseph-7-2