ABSTRACT
The primary objective of this project work is to discern the impact of internal control system assessment in government establishment using university of Nigeria Teaching Hospital, Enugu as a case study. Many people think of internal control system as a highly technical field which can be understood only by professional Auditors. Actually nearly every establishment practices internal control in one form or another on an almost daily bases.
However, internal control system therefore could be viewed as a firms or organizational plan including all methods and measures taken to:
i)Safeguard its assets
ii)Ensure the accuracy and reliability of its accounting data
iii)Promote operational efficiency and
iv)Encourage compliance with the organizational policy.
These are the main concern of this research work efforts have been made in this research work to explain the normal governmental internal control systems, and its usage as an aid to asses government establishments. Also, the two categories of internal control are discussed. Various internal control procedures being practised in university of Nigeria Teaching Hospital are identified.
The findings were that internal control system needs urgent attention so as to ensure strict compliance to management policy.Finally, in this research work, there is a constructive explanation of scope, objective, basis concepts and principles of internal control applicable in government establishment as an aid to solving the problem of expenditure control. The researcher therefore conclude that for internal control to be effective, emphasis should be placed on the accountability morality, integrity, Honesty, ethics and behaviours of the officers operating the system.
TABLE OF CONTENTS
Title pagei
Certificationii
Dedicationsiii
Acknowledgementiv
Table of contentsv
Abstractsvi
CHAPTER ONE
1.1 Introduction
1.2 Purpose of the study37
1.3 Statement of problem 38
1.4 research questions/ hypothesis 39
1.5 significance of the study 40
1.6 scope of study 41
1.7 definition of terms 41
CHAPTER TWO
REVIEW OF LITERATURE
2.1Introduction43
2.2Assessment of internal control system generally44
2.3Internal control objectives 49
2.4Internal control techniques54
2.5Internal control questionnaires 58
2.6Function of internal control question naira 60
2.7Advantages of internal control questionnaire 61
2.8Internal control and auditor 67
2.9Internal auditor 69
2.10Internal control 73
2.11Independent of auditor 76
Summary
CHAPTER THREE
Research Methodology
3.1Research Design80
3.2Area of the study80
3.3Population of study 80
3.4Sample and sampling procedure81
3.5Instrument for data collection81
3.6Validity of the instrument 81
3.7Reliability of the instrument82
3.8Administration of the research instrument 82
3.9Method of data collection 82
3.10Method of data analysis 83
CHAPTER FOUR
4.1 Data Presentation and Analysis84
CHAPTER FIVE
Discussion , recommendations and conclusion
5.1Conclusion92
5.2Implications of the study93
5.3Recommendation 93
5.4Suggestions for further study
5.5Limitations of the study95
References95
Appendix