ABSTRACT
This research work has set out to determine “Evaluation of the internal Control System in the Nigeria Banking Industry (A study of Eco Bank Plc, Onisha, Anambra state), In actual fact, a problem was identified in some situation, management have constantly claimed effective internal measures adopted but financial management has not improve accordingly. The researcher made use of both primary and secondary data, structured questionnaires were the methods used for the collection of primary data, and secondary data were also collected from textbook and various research materials. The researcher used population of 60 selected randomly. But in sample size the same 60 was still used because the population is small. In chapter four table and Chi-square was used as a statistical tool for analyzing the data. In which the researcher concluded that management policies are effective and the bank have good authorization recording and adequate guideline for custody items. The research is concerned that there is effective use of internal control system in the bank and system laid down are practiced and recommended that Internal control can help in custody procedures for custody items and keeping authorization records without militating.
TABLE OF CONTENTS
Title Page i
Approval Page ii
Dedication iii
Acknowledgement iv
Abstract ix
Table of Contents x
CHAPTER ONE:
INTRODUCTION
1.1 Background of the study 1
1.2 Statement of the Problem 3
1.3 Objective of the study 5
1.4 Research Questions 8
1.5 Formulation of Hypotheses 6
1.6 Significance of the Study 8
1.7 Definition of Terms 9
Reference
CHAPTER TWO:
REVIEW OF RELATED LITERATURE
2.1 Review of Related Literature 12
2.2 Historical Background of Internal Control 12
2.3 The Narrative Description And Audit 27
2.4 Means of Achieving Adequate Internal Accounting Control System 29
2.5 Internal Check 39
References
CHAPTER THREE:
METHODOLOGY
3.1 Research Design 52
3.2 Source of Data 52
3.3 Population of the study 53
3.4 Sample and sampling Procedure 53
3.5 Data Presentation and Analysis 55
3.6 Method of Data Analysis 55
3.7 Percentage Frequency Distribution 56
References
CHAPTER FOUR:
DATA PRESENTATION AND RESULT
4.1 Data Presentation and findings 58
4.2 Test of Hypothesis 63
CHAPTER FIVE:
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
5.1 Summary of Findings 75
5.2 Conclusion 77
5.3 Recommendation 78
Bibliography
Appendix
