EFFECTIVE INTERNAL CONTROL SYSTEM AS A MEASURE OF FRAUD PREVENTION IN THE PUBLIC SERVICE(A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE)

The purpose of this study is to analyze the effectiveness of the internal control system of the board of internal Revenue Enugu State. It cannot be over emphasized here that an effective internal control system does not only ensure financial accuracy of transactions, but it reduces trade to the barest minimum. A good internal control system can only operate in a fairly large organization that employs a good number of staff. It is also important to note that there is high rate of fraudulent practices in government ministries and parastatals today and the Board of internal revenue is not an exception. That is why the internal control system must not only be put in place, but is also having to be effective in removing such irregularities. Similarly, the research work will be grouped into five chapters, in which chapter one contains the introduction. This will give us a skeletal framework of the study and also sub topics such as statement of the problem and so on. Chapter two contains the literature review which will give the details of the topic and also the meaning of the topic. Chapter three contains the research methodology and techniques which will show the methods through which the survey and the sources of data will be carried out. Chapter four contains the presentation and the analysis of data which further gives the information suitable. Chapter five finally contains a workable recommendation proffered from the findings derived. These findings will help the management of the board of internal revenue Enugu State to improve on the effectiveness of their internal control system.