INTRODUCTION
1.1BACKGROUND OF THE STUDY
The
need for effective internal control measures as tools for transparency,
probity and accountability in the management of public resources cannot
be over emphasized. This starts from the fact that right from the
creation of the world, means in-seniority cannot be compromised. As a
result of that, there is need to make rules or laws guiding financial
management or internal control for proper discharge of responsibilities.
Thus,
internal rules and regulations, financial laws, constitutions, criminal
coders, audit Act of 1958, appropriate Act, treasury circulars and
Audit circulars, represent steps forwards in trying to control man’s
management of public resources.
Corruption in Nigeria has
earned for itself official recognition. The level of corruption has
become so alarming that Nigeria’s reputation is being denoted abroad.
This informs the reasons for the formation of anti-corruption Act by the
present government headed by president Olusegun Obasanjo whose seal on
the issue assisted in the early drafting of the anti-corruption will
which later passed into law, having gone through the legislative
process. The law to be cited as prohibition and punishment of bribery,
corruption and other related offences act is meant to curb all forms of
social, economic, politically corruption that has continually (hinder
the growth of the ratio undermine public accountability, transparency
and probity in the management of public resources.
The act is
to be implemented through independent corrupt practices and Allied
offences commission to be headed and composed of men and women of high
integrity and transparent honesty to be appointed by the president,
subject to the approval of the relational Assembly. However, experience
in the past has shown that more often than not, those entrusted with the
duty of enforcing or preserving any state law break and undermine such
laws. This has been described as ‘Nigerian” factor?
The
installation of an efficient internal control mechanism into the public
sector management are important steps assuring the general public the
accountability and transparency of public officials for their
stewardship as custodians of public resources.
TABLE OF CONTENT
Cover Page
Title page
Approval
Dedication
Acknowledgment
Proposal
Table of contents
CHAPTER ONE
INTRODUCTION
1.1Background of the Study
1.2Statement of problem
1.3Objective of the study
1.4Significance of the study
1.5Statement of hypothesis
1.6Scope and limitation of the study
1.7Definition of terms
1.8References
CHAPTER TWO
2.0Review of related literature
2.1Definition of internal control
2.2Specific activities of internal audit
2.3Classes of internal control measures in public service
2.4Types of internal control
2.5Guideline to effective internal control.
2.6References
CHAPTER THREE
3.0Research design and methodology
3.1Source of data
3.1.1Primary source
3.1.2Secondary sources
3.2Population/Determination of sample size and method of investigation.
3.3References
CHAPTER FOUR
4.0Presentation, analysis and interpretation
4.1Questionnaire analysis
4.2Hypothesis testing triad prove
CHAPTER FIVE
5.0Summary of findings, conclusions and recommendations.
5.1Summary of findings.
5.2Conclusions
5.3Recommendations
Appendix-questionnaire
Bibliography.
