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THE IMPACT OF INTERNAL CONTROL ON EFFECTIVE ADMINISTRATION OF LOCAL GOVERNMENT COUNCILS (A CASE STUDY OF IKONO LOCAL GOVERNMENT COUNCIL)
ABSTRACT
This study was designed to assess the impact of internal control on effective administration of Local Government Council. Internal control is a major for enhancing the performance in any organization, be it private or public. Internal control plays a very important role by seeking and ensuring the detection and prevention of frauds, determined the contribution and impact of internal auditor in the administration of local government. In other to achieve this task effectively, the study drew sample of twenty respondents from Ikono Local Government Council using the Taro Yamane formular. Moreso, sources of information came from textbooks and journals, research questions were formulated and tested using simple frequency tables that involved percentages. Findings revealed that internal control provides information that help in achieving organization goals by protecting, assets against waste and inefficiency. It also ensure accuracy and reliability in accounting and operation data. Recommendations were that sound internal control should be in existence in Ikono Local Government Council. This will help in providing information for achieving the desired goal of the establishment.
TABLE OF CONTENTS
Title Page
Dedication
Acknowledgement
Abstract
Table of Contents
Chapter One: Introduction
Background of the Study
Statement of the Problem
Objective of the Study
Research Questions
Significant of the Study
Scope and Limitation of the Study
Organization of the Study
Definition of Terms
End Notes
Chapter Two: Review of Review Literature
Introduction
Meaning and Concept of Internal Control
Classification of Internal Control
Function of Internal Audit Department
Types of Control Activities of Internal Control
Ways of Achieving Internal Control
Forces Promoting Internal Control in the Organization
Local Government Administration Finance
Impact of Internal Audit through Internal Control in the Local Government Council
Effect of Internal Auditing on Local Government Administration
Problems and Prospect of Internal Auditing on Local Government Administration
Characteristics of Internal Control
Differences Between Internal Control and External Audit
End Notes
Chapter Three: Research Methodology
Introduction
Research Questions Re-statement
Design of the Study
Area of the Study
Population of the Study
Sample and Sampling Techniques
Instrument/Method of Data Collection
Data Analysis Techniques
Chapter Four: Data Presentation, Analysis and Interpretation
Introduction
Data Presentation
Data Analysis and Interpretation
Chapter Five: Findings, Conclusion and Recommendation
Introduction
Findings
Conclusions
Recommendations
References
Appendix
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