ASSESSMENT OF INTERNAL CONTROL SYSTEM IN GOVERNMENT ESTABLISHMENT (A CASE STUDY OF UNTH, ENUGU) (#5098)

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 pagei Certificationii Dedicationsiii Acknowledgementiv Table of contentsv Abstractsvi CHAPTER ONE  1.1 Introduction 1.2 Purpose of the study37 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 2.1Introduction43 2.2Assessment of internal control system  generally44 2.3Internal control objectives 49 2.4Internal control techniques54 2.5Internal   control  questionnaires 58 2.6Function of internal control question  naira  60 2.7Advantages  of  internal  control  questionnaire 61 2.8Internal control and auditor  67 2.9Internal auditor  69 2.10Internal control 73 2.11Independent  of  auditor 76 Summary   CHAPTER THREE Research Methodology 3.1Research Design80 3.2Area of the study80 3.3Population  of  study 80 3.4Sample and sampling procedure81 3.5Instrument for data collection81 3.6Validity of the instrument 81 3.7Reliability of the instrument82 3.8Administration  of the  research  instrument 82  3.9Method of data collection 82 3.10Method   of  data  analysis 83
CHAPTER FOUR 4.1 Data Presentation and Analysis84
CHAPTER FIVE Discussion ,  recommendations  and  conclusion 5.1Conclusion92 5.2Implications of the study93 5.3Recommendation 93 5.4Suggestions for further study 5.5Limitations of the study95 References95 Appendix