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 CONTENTSTitle pageiiCertificationiiiDedicationsivAcknowledgementvTable of contentsviAbstractsix
CHAPTER ONE Introduction11.1Background of study11.2Purpose of the study51.3Statements of problem51.4Research Questions/hypothesis 61.5Significance of the study71.6Scoped of study 71.7Definition of important terms8
CHAPTER TWOReview of Literature92.1Introduction92.2Assessment of internal control 102.3Internal control objectives 142.4Internal control techniques192.5Internal audit232.6Budgetary control 272.7Independent of auditors30
CHAPTER THREEMethodology 323.1Design of the study323.2Area of the study323.3Population323.4Sample and sampling procedure323.5Instrument for data collection333.6Validity of the instrument 333.7Reliability of the instrument333.8Method of data collection  343.9Method of data analysis34
CHAPTER FOURData Presentation and Analysis35
CHAPTER FIVEFindings and Discussion for Result415.1Discussion of the findings 415.2Conclusion425.3Implications of the study435.4Recommendation 435.5Suggestions for further study 445.6Limitations of the study45References46Appendix48