ABSTRACT
In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids accountability in the public sector and to explain those relevant topics, which will enable any reader to understand and appreciate the important of how internal control aids accountability. Questionnaires were constructed for the purpose of data collection. The constructed questionnaires were administered to the various departments of Biase local government area. A field study was used to test and establish the validity of the hypotheses. Hence data was carefully analyzed with the aid of simple percentages. The hypotheses were then tested by using chi-square and decision rule which was used in the conclusions. The major findings revealed that, internal control provides desired results in the public sectors; internal control provides for preventing and detecting embezzlement, fraud and errors, for reasonable accounting of liabilities, expenses, revenue and assets. In conclusion, the researcher observed that internal control system has a significant positive impact on every establishment’s profitability and survival. No organization, regardless of the nature and size can operate successfully without an adequate and effective system of internal control and accountability. For effective application of internal control these recommendations were made. That good, complete and integrated system of accounting should be established. Written manual of accounts operational procedures should be set out. There should be adequate forms and documents with some control features. Accounting system should emphasis employee competence and duties assigned should be commensurate capabilities. Finally, public sectors should effectively utilize the information or reports given to it by internal audit department in handling its financial affairs.
BACKGROUND OF THE STUDY
Entrepreneurship is currently recognized as a crucial component of a cou...
ABSTRACT
Performance of building projects is affected by several factors. The focus he...
ABSTRACT
This research work investigated the effects of laboratory exercises on science secondary school students&rsquo...
ABSTRACT
The depletion and price fluctuations of fossil fuel in the international market have been a major source of concern in total dep...
ABSTRACT
It is not just good enough to obtain license, establish and start running a community radio station. The success of any orga...
Abstract
This study is on the effect of examination anxiety on the academic performance of students in tertiary institut...
ABSTRACT
This study evaluated the effects of the use of audio-visual materials (AVM) in the teaching and learning of com...
ABSTRACT
Social media (SM) have dramatically improved teaching, learning and research (TLR) in universities. For instance, many universit...
Abstract
This study was undertaken to examine to influence of ownership in radio new coverage. Categories of media ownership in Nigeria a...
ABSTRACT
The problem of every hospital when the targeted objective is no...