THE EVALUATION OF ACCOUNTING CONTROL SYSTEM IN NIGERIA

TABLE OF CONTENTS
TITLE PAGE
APPROVAL
DEDICATION
ACKNOWLEDGEMENT
PREFACE
TABLE OF CONTENT
CHAPTER ONE
INTRODUCTION
1.1    STATEMENT OF PROBLEM
1.2    OBJECTIVE OF THE STUDY
1.3    SIGNIFICANCE OF THE STUDY
1.4    LIMITAITON AND SCOPE OF THE STUDY
1.7    DEFINITION OF TERMS
CHAPTER TWO
2.0    REVIEW OF RELATED LITERATURE
2.1    ACCOUNTING CONTROL SYSTEM
2.2    NEED FOR ACCOUNTING CONTROL
2.3    ESTABLISHMENT AND MAIN DIVISION OF ACCOUNTING CONTROL
2.4    COMPONENT OF ACCOUNTING CONTROL SYSTEM
CHAPTER THREE
3.0    SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
3.1    FINDINGS
3.2    RECOMMENDATION
    REFERENCE
CHAPTER ONE
1.0    INTRODUCTION
1.1    BACKGROUND OF THE STUDY
    In Nigeria today there is a great need to peer inside the accounting control system of computerized industries, as this action will involve the ratification and the testing of the enterprise control system with special regards to how the industries is operated upon as well as to ensure the effectiveness of the enterprises accounting system.
    However, the regulation of business activities under an efficient system of accounting control may obviate the necessity of protracted detail work by auditors with beneficial result for all the parties concerned.
This is because is real life, situations especially with regards to case of fraud and errors in organizations most of the time without the best of intentions may still intentionally or unintentionally make mistake. 
It is not surprising however that inmost brewing industries there are cases o stock losses mis-appropriation of funds, embezzlements. Even though there no “prima-facie” evidence of crime being committed, yet the fact and figures of fraud both in private and public sectors are not today’s standard truly staggering in the world.
    The individual components or internal control system as know as “control or internal control, these control enable internal check to be placed on result of all.