ABSTARCT
This study was designed to assess the impact of internal control on effective administration of local Government      councils. (A case study of Ikot Ekpene Local Government Council). To accomplish the research objectives, the study adopted the survey research design while the convenience sampling technique was used to select fifty (50) respondents as sample size for the study. Instrument for the study was a self-developed questionnaire form that was personally administered. A descriptive statistics involving the use of frequency tables and simple percentages were used to analyze and interpret data. Findings revealed that the impact of internal control on effective administration of local Government council are assurance of efficient accounting system and recording, prevention of frauds, abuse and undue influence, promotion of a system of internal check for both soundness in principle and effectiveness in operation. And the force promoting internal control in organization are board of directors, audit committee and top management, performance and reward criteria, code of conduct and ethics. And the measure for reducing the problems of internal control on effective administration of local government are plan of organization, Authorization, recording and custody procedures, and managerial supervision and review. Recommendations were that sound internal control should be in existence in Ikot Ekpene Local Government council; adequate security measures should be adopted to ensure independence of internal auditors, it’s also recommended that administration should create internal control that help in providing information for achieving their goals. This will help in providing information for achieving the desired goal of the establishment.
TABLE OF CONTENTS
PAGES
Title Page
Approval Page – – – – – – – – ii
Certification – – – – – – – – iii
Dedication – – – – – – – – – iv
Acknowledgements – – – – – – – v
Abstract – – – – – – – – – vii
List of Tables – – – – – – – – viii
Table of Contents – – – – – – – ix
CHAPTER ONE
INTRIDUCTION
- Background of the Study- – – – – – 1-3
- Statement of the Problem – – – – – 3-4
- Objectives of the Study – – – – – – 4
- Research Questions – – – – – – 4-5
- Significance of the Study – – – – – 5
- Scope of the Study – – – – – – 6
- Limitations of the Study – – – – – 6
- Organization of the Study – – – – – 7
PAGES
- Definition of Terms – – – – – – 7-9
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Meaning and Concept of Internal Control – – – 11-13
2.2 Classification of Internal Control – – – – 13-17
2.3 Functions of internal Audit Department – – – 17-19
2.4 Types of Control Activities of Internal Control – – 19-21
2.5 Ways of Achieving Internal Control – – – 21-23
2.6 Forces Promoting Internal Control in the Organization 23-24
2.7 Local Government Administration Finance – – 24-25
2.8 Impact of internal Audit through Internal Control
in the Local Government Council – – – – 25-27
2.9 Effect of internal Auditing on Local Government
Administration – – – – – – – 27-28
2.10 Problems and prospect of internal Auditing on Local
Government Administration – – – – – 28-29
2.11 Measures for Reducing the Problems of
Internal Control – – – – – – – 30-31
2.12 Difference between internal control and external Audit 32
PAGES
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design – – – – – – – 33
3.2 Population of the Study – – – – – 33
3.3 Sample and sampling Technique – – – 34
3.4 Instrumentation – – – – – – 34-35
3.5 Method of Data Analysis – – – – – 35
3.6 Problems of Data Collection – – – – 35-36
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 Analysis of Research Question – – – – 37
4.1.1 Research Question One – – – – – 37-39
4.1.2 Research Question Two – – – – – 39-41
4.1.3 Research Question Three – – – – – 41-43
4.1.4 Research Question Four – – – – – 43-45
4.2 Discussion of Findings – – – – – – 45-47
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMEDATIONS
5.1 Summary of Findings – – – – – – 48-49
5.2 Conclusion – – – – – – – – 49-50
5.3 Recommendations – – – – – – 50
References
Appendix
