Effect of Internal Control on Financial Accountability of Nigeria Public Sector

Student: Justina ABIONA Stephen (Project, 2025)
Department of Accountancy
Osun State Polytechnic, Iree, Osun State

Abstract

ABSTRACT The complexity of government activities have encouraged the increase rate of fraud and thus necessitate the need for a sound operational internal control system in public organizations. The research work examines the appraisal of internal control system in Nigeria public sector. Data used for this study were collected from both primary and secondary sources. Questionnaires and personal interview were used to collect the primary data while the secondary data were obtained from books and journals articles. Both descriptive and inferential statistic was used to analyze the data collected while the chi-square method was adopted to test the hypotheses. The research concludes that effective internal control system will reduced fraud and lead to increase performance in Nigerian public sector. It is recommended that internal control system should be addressed with strong compliance of ethical conduct, therefore, any breach of this ethical conduct should be appropriately penalized in Nigeria public sector.

Keywords
effect internal control financial accountability nigeria public sector
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