Effective Internal Control System As A Measure Of Fraud Prevention In The Public Service ( A Study Of Board Of Internal Revenue, Abia State):- Ubedife Peter C
Abstract
This
study was embarked upon with the sole aim of discovering the effectiveness of
the internal control system at the board ofinternal revenue (Case study of
board of internal revenue Abia State). Fraud needs to be detected and potential
fraud needs to be prevented. Effective internal control system is vital for the
survival of any organization it serves as a check on fraudulent activities of
the management and employees an organization and it brings about solutions to
likely fraudulent acts in an organization. The research aims at determining
effective internal control system as a measure of fraud prevention in the
public service. Data were collected from primary and secondary source.
Secondary source of data were collected from textbooks, periodic articles and
journals. Questions were distributed as well as personal interviews with
functional and departmental heads ofthe board ofinternal revenue Umuahia North
local government tax offices. Data were analyzed using table and simple
percentage, hypothesis were tested using chi-square statistics at 5% level of
confidence. The researcher discovered among other things that internal control
system is significantly effective for prevention and detection of fraud and
there is also significant relationship between detection and prevention of
fraud and internal control system in the public service.
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UBEDIFE, C (2024). Effective Internal Control System As A Measure Of Fraud Prevention In The Public Service ( A Study Of Board Of Internal Revenue, Abia State):- Ubedife Peter C. Repository.mouau.edu.ng: Retrieved Nov 22, 2024, from https://repository.mouau.edu.ng/work/view/effective-internal-control-system-as-a-measure-of-fraud-prevention-in-the-public-service-a-study-of-board-of-internal-revenue-abia-state-ubedife-peter-c-7-2
CHUKWUEMEKA, UBEDIFE. "Effective Internal Control System As A Measure Of Fraud Prevention In The Public Service ( A Study Of Board Of Internal Revenue, Abia State):- Ubedife Peter C" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 12 Aug. 2024, https://repository.mouau.edu.ng/work/view/effective-internal-control-system-as-a-measure-of-fraud-prevention-in-the-public-service-a-study-of-board-of-internal-revenue-abia-state-ubedife-peter-c-7-2. Accessed 22 Nov. 2024.
CHUKWUEMEKA, UBEDIFE. "Effective Internal Control System As A Measure Of Fraud Prevention In The Public Service ( A Study Of Board Of Internal Revenue, Abia State):- Ubedife Peter C". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 12 Aug. 2024. Web. 22 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effective-internal-control-system-as-a-measure-of-fraud-prevention-in-the-public-service-a-study-of-board-of-internal-revenue-abia-state-ubedife-peter-c-7-2 >.
CHUKWUEMEKA, UBEDIFE. "Effective Internal Control System As A Measure Of Fraud Prevention In The Public Service ( A Study Of Board Of Internal Revenue, Abia State):- Ubedife Peter C" Repository.mouau.edu.ng (2024). Accessed 22 Nov. 2024. https://repository.mouau.edu.ng/work/view/effective-internal-control-system-as-a-measure-of-fraud-prevention-in-the-public-service-a-study-of-board-of-internal-revenue-abia-state-ubedife-peter-c-7-2