ABSTRACT

This study on Evaluation of Internal Control System in Local Government Councils in Nigeria (A Study of Bende local Government Council in Abia State) is designed to unravel the intricacies of internal control and assess its impact on the Local government councils in Nigeria. The general objective is to evaluate the impact of the use of internal control system in local government councils in Nigeria but particularly in Bende local government council of Abia State and specific objective of determining extent of internal control system operations in assisting to check errors, fraud and irregularities; the extent to which functions are separated in the Accounting Department of the Council; and if ther is any significant relationship between internal control system and efficiency of work operations in the local government council. The methodology adopted was primary and secondary sources of data collection. The findings, among other things revealed that the Internal Control System operational in Bende Local Government has to a great extent assisted in checking errors, omissions etc in the council, that there is no significant relationship between internal controls and efficiency of work operations and resource allocation in Bende Local government Council of Abia State. The study recommends however, that detailed accounting and administrative manual containing duties of all staff be made available and strictly enforced, that Local Governments consider other inhibiting variables affecting work efficiency and resource allocation so as to access the maximum benefits of internal control system.