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Category: Project Material

INTERNAL CONTROL IN AN EXAMINING BODY(A CASE STUDY OF THE NATIONAL EXAMINATION COUNCIL, ENUGU ZONAL OFFICE)

ABSTRACT/DESCRIPTION


There had been several cases o frauds, misappropriation of public funds, looting of public properties, and other irregularities in different government owned establishment in our country. Any establishment that set up internal control system, which it objective is to prevent, or early detecting of fraud and errors, must proceed its requirement for effective operation within the establishment. It is no this premise that I choose to research on this topic-‘internal control in an examining body.’’ In view of this study, the research want to find out the effort made by government institutions including the examining bodies towards ensuring compliance with the set out policies, and procedures as laid down by auditing standards and guideline and financial regulation. The research will also seek and identify whether the control measure employed by the examining bodies are adequate, relevant and reliable as to ensure the safety of asset, completeness and accuracy of records. In treating this research topic, the research will make use of data collected from books, journals and lecture/seminar notes. Other reliable sources include, responds from personal interview and questionnaire from the establishment. After a critical survey, the research will examining and analyzed the requirements and machinery, which will necessitate the smooth running of internal control system. Due to the versatility of the topic, the researcher is faced with some constraints like time and resource. In this view, it will be reduced to only examining bodies using NECO as a reference case. Recommendation on the way out will be made based on the finding and conclusions.

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