Appraisal Of Internal Control System As A Tool For Management Decision Making In The Public Sector Establishment (A Study Of Anambra-Imo River Basin Development Authority, Owerri-Imo State)
ABSTRACT
This research study dealt on, "The appraisal of Internal Control
System as a tool for management decision making in public
sector". For the methodology, the required data were obtained
from both primary and secondary data sources. While the sample
percentage tables were used in the analysis of the responses
received from the questionnaire and the chi-square (X2) statistical
tool used in the testing of the stated hypothesis. The population
of the study was 465 and the sample size was 215 with the
application of Yaro Yamane formular. The following finding was
made. That appraisal of internal control system serves as a tool
for management decision making in public sector. That
completeness and accurate records of finance statement
positively affect the reliability of financial reporting for
management decision making. That internal Control System
ensures the completeness and accuracy of accounting
information for management decision. That effective internal
control system is reliable in safeguarding assets and providing
financial information for management in their decision making
process. That sound and effective internal control system, should
be installed in an organization since it safeguards assets and
provides accurate information for management decision. That
effective internal control system in an organization is necessary
because it will ensure the completeness and accuracy of
3 accounting information. Those organizations should endeavour to
install an internal control system since it serves as a tool for
effective management decision. Finally that there should be an
organizational structure that should segregate duties among staff
for efficient operation of the internal control system.
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UMEAIM, A (2021). Appraisal Of Internal Control System As A Tool For Management Decision Making In The Public Sector Establishment (A Study Of Anambra-Imo River Basin Development Authority, Owerri-Imo State). Repository.mouau.edu.ng: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/appraisal-of-internal-control-system-as-a-tool-for-management-decision-making-in-the-public-sector-establishment-a-study-of-anambra-imo-river-basin-development-authority-owerri-imo-state-7-2
A., UMEAIM. "Appraisal Of Internal Control System As A Tool For Management Decision Making In The Public Sector Establishment (A Study Of Anambra-Imo River Basin Development Authority, Owerri-Imo State)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 03 Jun. 2021, https://repository.mouau.edu.ng/work/view/appraisal-of-internal-control-system-as-a-tool-for-management-decision-making-in-the-public-sector-establishment-a-study-of-anambra-imo-river-basin-development-authority-owerri-imo-state-7-2. Accessed 25 Nov. 2024.
A., UMEAIM. "Appraisal Of Internal Control System As A Tool For Management Decision Making In The Public Sector Establishment (A Study Of Anambra-Imo River Basin Development Authority, Owerri-Imo State)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 03 Jun. 2021. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/appraisal-of-internal-control-system-as-a-tool-for-management-decision-making-in-the-public-sector-establishment-a-study-of-anambra-imo-river-basin-development-authority-owerri-imo-state-7-2 >.
A., UMEAIM. "Appraisal Of Internal Control System As A Tool For Management Decision Making In The Public Sector Establishment (A Study Of Anambra-Imo River Basin Development Authority, Owerri-Imo State)" Repository.mouau.edu.ng (2021). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/appraisal-of-internal-control-system-as-a-tool-for-management-decision-making-in-the-public-sector-establishment-a-study-of-anambra-imo-river-basin-development-authority-owerri-imo-state-7-2