THE EVALUATION OF THE INTERNAL CONTROL SYSTEM OF THE AUDIT UNIT OF DELTA STATE POST-PRIMARY EDUCATION BOARD
THE EVALUATION OF THE INTERNAL CONTROL SYSTEM OF THE AUDIT UNIT OF DELTA STATE POST-PRIMARY EDUCATION BOARD
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Date
1996
Authors
MOWUOGWU, ALEXANDER
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Abstract
This study is an evaluation of the internal control system of the Delta
State Post-Primary Education Board. The objectives of the study was to
determine the strength and weaknesses of the board's internal control system.
It also aims at determining whether or not the board's internal control system
conforms with generally acceptable features of internal control. These are to
help indicate the degree of reliability of transactions and record as well as the
level of predency exercised by public officers in the management of public
establishment. To achieve the above objectives, four null hypotheses were
tested along with four research questions raised in the study. The study was
delimited only to the Post-Primary Schools in the State. A sample of 255
respondents from a total of 611 population were the respondents to the study,
in which the Evaluative research method was adopted. The questionnaire was
the only instrument used in the study to elicit information from the
respondents. The data collected was analysed using appropriate statistical
techniques in line with the null hypotheses used in the study. From the data
analysis, the findings of the study are that:
(a) There was strong strength of internal control system in the board.
(b) The features of internal control was being applied in the board's internal
control arrangements.
(c) There was significant relationship in the opinions of the school principals
and bursars over the internal control system of the board.
(d) The record for inventories were not separated from the storekeeper's
Description
A THESIS SUBMITTED TO THE POST-GRADUATE SCHOOL
AHMADU BELLO UNIVERSITY, ZARIA, NIGERIA IN PARTIAL
FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF
MASTER OF BUSINESS EDUCATION.
DEPARTMENT OF VOCATIONAL AND TECHNICAL EDUCATION
FACULTY OF EDUCATION
AHMADU BELLO UNIVERSITY, ZARIA.
1996
Keywords
EVALUATION,, INTERNAL,, CONTROL SYSTEM, AUDIT UNIT,, DELTA STATE,, POST-PRIMARY EDUCATION BOARD