ABSTRACT The researcher investigated the relationshz~, between ‘internal control system and fraudulent practices in the Nigerian public sector,~ a survey of Nigerian National petroleum Corporation (NNPC)’. The purpose ofthe study was to determine the Effect of Internal Control system on fraudulent in the Nigerian National Petroleum Corporation, Nigeria. The spec~flc objectives were to determine the relationshz~ between internal control system components (Control Environment, Risk Assessment, Control Activities, information and communication, and monitoring) andfraudulentpractices in the Nigerian public sector. The study adopted a cross sectional research and descriptive research design in which data was collected and analyze using quantitative method. The sample size of 300 was selected from the target population of 1205 using Slovene ‘s formula. Results from the Pearson linear correlation and regression analysis shows that there are statistical sign~flcant relationship between the internal control system variables and fraudulent practices in the NigerLrn public sector and internal control system have a negative Effect on fraudulent practices. Thus Control Environment was regressed on Fraudulent Practices and the result of linear regression showed that R2=0.961. and sign~flcant at P
Research, S. (2022). Internal Control System and Fraudulent Practices in the Nigerian Public Sector; A Survey of Nigerian National Petroleum Corporation (Nnpc) Nigeria. Afribary. Retrieved from https://afribary.com/works/internal-control-system-and-fraudulent-practices-in-the-nigerian-public-sector-a-survey-of-nigerian-national-petroleum-corporation-nnpc-nigeria
Research, SSA "Internal Control System and Fraudulent Practices in the Nigerian Public Sector; A Survey of Nigerian National Petroleum Corporation (Nnpc) Nigeria" Afribary. Afribary, 21 Sep. 2022, https://afribary.com/works/internal-control-system-and-fraudulent-practices-in-the-nigerian-public-sector-a-survey-of-nigerian-national-petroleum-corporation-nnpc-nigeria. Accessed 29 Apr. 2024.
Research, SSA . "Internal Control System and Fraudulent Practices in the Nigerian Public Sector; A Survey of Nigerian National Petroleum Corporation (Nnpc) Nigeria". Afribary, Afribary, 21 Sep. 2022. Web. 29 Apr. 2024. < https://afribary.com/works/internal-control-system-and-fraudulent-practices-in-the-nigerian-public-sector-a-survey-of-nigerian-national-petroleum-corporation-nnpc-nigeria >.
Research, SSA . "Internal Control System and Fraudulent Practices in the Nigerian Public Sector; A Survey of Nigerian National Petroleum Corporation (Nnpc) Nigeria" Afribary (2022). Accessed April 29, 2024. https://afribary.com/works/internal-control-system-and-fraudulent-practices-in-the-nigerian-public-sector-a-survey-of-nigerian-national-petroleum-corporation-nnpc-nigeria