INTERNAL CONTROL SYSTEM AS AN AIM TO EFFECTIVE MANAGEMENT IN AN ORGANIZATION
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- Recommended for : Student Researchers
- NGN 3000
ABSTRACT
This study was carried out to examine the internal control system as an aim to effective management in an organization with special reference to UBA, Uyo, Akwa Ibom State. Specifically, the study establish the relationship that exists between internal control system and the effective management of an organization, determine whether high cost of operating internal control system is a major reason most organization don’t adopt internal control system and ascertain if internal control system is an efficient tool in the management of an organization. The study employed the survey descriptive research design. A total of 30 responses were validated from the survey. From the responses obtained and analyzed, the findings revealed that there is a significant relationship between internal control system and the effective management of an organization. The study also revealed high cost is a major reason organizations don’t adopt internal control system. Finally, the study revealed that internal control system is an efficient tool in the management of an organization.. The study thereby recommend that management should always practice proper recording of transactions and each and every other transaction should always be recorded and kept for references. Also, management should improve on some internal control systems such as documentation of transactions that can best suit the organization’s operations. Lastly, approval of transactions should always be done every time the transaction is carried out by reasonable personnel and maintain regular internal audits of their accounts systems.
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