THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN INTERNAL CONTROLS: This study aims to (i) assess the effectiveness of internal controls implemented by governmental accountants, (ii) identify the challenges faced in maintaining robust internal controls, and (iii) propose enhancements to internal control systems. A survey design is selected for its ability to capture detailed information from a broad sample of governmental accountants. The sample size of 345 respondents, derived using Taro Yamane's formula, ensures representativeness. The case study is conducted in Port Harcourt, chosen for its significant governmental financial activities. The reliability coefficient score of the survey instrument is 0.84. The findings reveal that while internal controls are generally effective, there are notable challenges in their implementation and maintenance. Recommendations include the adoption of advanced internal control frameworks and continuous training for accountants to keep abreast of best practices.
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