ASSESSMENT OF INTERNAL CONTROL SYSTEM IN GOVERNMENT ESTABLISHMENT. (A CASE STUDY OF UNTH, ENUGU)

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 page                                        i
Certification                                        ii
Dedications                                        iii
Acknowledgement                                    iv
Table of contents                                    v
Abstracts                                            vi
CHAPTER ONE
1.1 Introduction                           
1.2 Purpose of the study                            37
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                       
2.1    Introduction                                    43   
2.2    Assessment of internal control system  generally    44
2.3    Internal control objectives                         49
2.4    Internal control techniques                        54
2.5    Internal   control  questionnaires                     58
2.6    Function of internal control question  naira          60
2.7    Advantages  of  internal  control  questionnaire         61
2.8    Internal control and auditor                      67
2.9    Internal     auditor                                  69
2.10    Internal control                                 73   
2.11    Independent  of  auditor                         76   
Summary 
CHAPTER THREE   
Research Methodology                            
3.1    Research Design                                80   
3.2    Area of the study                                80
3.3    Population  of  study                             80   
3.4    Sample and sampling procedure                    81
3.5    Instrument for data collection                    81   
3.6    Validity of the instrument                         81
3.7    Reliability of the instrument                        82
3.8    Administration  of the  research  instrument         82
3.9    Method of data collection                         82
3.10    Method   of  data  analysis                         83

CHAPTER FOUR
4.1 Data Presentation and Analysis                    84
CHAPTER FIVE
Discussion ,  recommendations  and  conclusion            
5.1    Conclusion                                    92
5.2    Implications of the study                        93
5.3    Recommendation                                 93
5.4    Suggestions for further study                
5.5    Limitations of the study                            95
References                                    95
Appendix