The Role of Internal Control Systems to The Development of Private Sectors: A case Study of Jessa Dairy Farm

TABLE OF CONTENTS

DECLARATION

APPROVAL

DEDICATION iii

ACKNOWLEDGEMENT iv

LIST OF ACRONYMS v

ABSTRACT ix

CHAPTER ONE: INTRODUCTION 1

1.1 .introduction 1

1.2.Background of the Study

1.3.Statement of the problem 3

1.4. Purpose of the Study 3

1.5. Objectives 3

1.6. Research Questions 4

1.7. Hypothesis 4

I .8.Scope of the study 4

1.8.1. Content scope 4

1.8.2. Geographical scope 4

1.8.3.Time scope 4

vi

1.9.Significance of the study .5

CHAPTER TWO: LITERATURE REVIEW 6

2.1 .Introduction 6

2.2,Definition of the concept 6

2.2.1. DEFINITIONS OF KEY TERMS IN INTRERNAL CONTROL SYSTEM 7

2.3.Relationship between internal control systems and the development of Jessa farm dairy

(J.F.D) as a private sector 7

2.4.The classification of internal control systems 8

2.5.The key elements of internal control system 9

2.6.Challenges of implementing Internal control systems 10

2.7.The following are major five components of internal control systems (ICS) 11

2.8.REVIEW OF THE RELATED THEORIES OF INTERNAL CONTROL SYSTEMS 13

CHAPTER THREE: RESEARCH METHODOLOG 19

3.1.Introduction 16

3.2.Research design 16

3.3.Research population 16

3.4.Sample size 16

3.4.1.The sampling techniques of the study 17

VII

3.4.2.lnstrurnent of data collection .17

3.5.Research design 18

3.6.Ethical consideration 19

CHAPTER FOUR 20

PRESENTATION, ANALYSIS AND INTERPRETATION OF RESULTS 20

4.0.INTRODUCTION 20

4.1 Background Characteristics of the respondents 20

4.3.Discussion of research findings 34

CHAPTER FIVE 35

SUMMARY, CONCLUSIONS AND RECOMMENDATION 35

5.1.Summary findings 35

5.2,CONCLUSION 36

5.3.RECOMMENDATIONS 36

REFERNCES 38

APPENDICIES 40