THE IMPACT OF INTERNAL CONTROL SYSTEM ON THE EFFECTIVE MANAGEMENT IN GOVERNMENT MINISTRIES

INTRODUCTION Traditionally, most of our constitution and institutions arrangement has been the management and accounting of public funds. As a result of this, various rules, regulations and instructions are instituted to guide public officers in the proper conduct of the finance entrusted in their care. The constitution generally sets out total financial management and accounting of the public funds which has been in demand to the public sector more so the rendering or proper stewardship of income and expenditure of public funds. 
Management involves responsibility of effective and economically planning and regulation of the operation of the operation of an enterprise which entails controls of the established pattern of accountability over receipts and expenditure of public funds. Public funds should be use for the public purpose so as to obtain proper value for money spent. 
Government in the recent times believes at the demand of public financial management that is by ensuring that all financial transaction are properly document and conducted in accordance with providing rules and regulation, but this has proved wrong because public funds can be and quite often sophisticated and embezzled within the frame work of laid down procedures through inflated contract and over statement of bills and the accounting system. The value of law or the system of the organization or the management that do not know and do their works. This work seeks to look into problems and stewardship being carried out.
STATEMENT OF PROBLEM  This research embarked upon is an impact of internal control system on government ministries i.e. the importance of internal control system in government ministries. 
This is so because the importance of an internal control unit in government ministries is for the verification of accounts, check cases of fraud and embezzlement within the ministries. But in recent times most of this controls are no longer functioning as it seems inevitable resulting to misappropriation of funds in such ministries. The study would address the following research problems:  1.What are the impacts of the internal audit unit in the ministry of finance? 2.What are the relationships of the practical application of internal control in Kaduna state ministry of finance? 3.What are the needs for internal audit unit in government ministries? 4.What are the measures to be taken to provide useful recommendations where necessary to the study as related?