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ADEQUACY AND EFFECTIVENESS OF FINANCIAL CONTROL IN THE PUBLIC SECTOR

Project Material on ADEQUACY AND EFFECTIVENESS OF FINANCIAL CONTROL IN THE PUBLIC SECTOR

ADEQUACY AND EFFECTIVENESS OF FINANCIAL CONTROL IN THE PUBLIC SECTOR

 

ABSTRACT

This research was aimed at finding out the adequacy and effectiveness of financial control in the public sector in Nigeria. The population for the study entails all the workers in the State Board of Internal Revenue in Bayelsa State. Nigeria. Out of which the sample size was selected using the Taro Yamani’s sampling techniques. Data for this study were primarily and secondarily sourced. Linear regression analysis was used to analyse the data collected with the aid of SPSS version 23. The study reveals that there is insignificant positive relationship between internal control on accountability and a significant positive relationship between internal audit and accountability in Nigeria. The study therefore, recommends that; organization should pay more attention on internal audit than on internal control to ensure effective financial control and improve on accountability, Management should establish and implement periodic review of internal audit performance to ensure that its performance and value to the Institution is maximized and to ensure compliance with appropriate standards and guidance and Internal control activities, procedures and policies should be regularly revised to ensure that they are effective.

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