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INTERNAL CONTROL: A COMPARATIVE ANALYSIS BETWEEN PUBLIC AND PRIVATE SECTORS

Amount: ₦5,000.00 |

Format: Ms Word |

1-5 chapters |



ABSTRACT
Internal control is an important tool by which management aims to achieve its object, of ensuring as far as practical  the orderly and to efficient conduct of the business of the enterprise it is an indispensable aid to efficient management particularly in large scale organization where it is impossible for management to be physically present to all sense of action.
The research project is control in the private sector in order to find out whether move is a difference between the two and also to find out reason for these of suggesting ways of improving internal control in the public sector.In order to  achieve the objectives of this research four organization are used two from the public sector (Enugu state Institute) ie (PROUDA) and also two from the private sector (Eastern shop Nigeria limited Enugu all in Enugu State, were made use of properly  validate research and oral interview were used in a means of data collection for the purpose of the study.

CHAPTER ONE
1.0            INTRODUCTION
1.1     INTERNAL CONTROL    
This is the system by which management  maintains control over the purchase  reserving storing and selling of merchandise strong internal control we needed not only for purchases and sales transactions, but for all other types of transaction as well. In fact the concept of internal control  we needed not only for purchases and sales transactions, but for all other types of transaction as well. In fact the concept of internal control affects all assets and liabilities the revenue control is to provide assurance that the entire business operates in according with management’s plan and policies.
A system of control within the organization included all measure taken by an organization for the purpose of the following:
1.     Protecting its resources against western fraud inefficiency.
2.     Ensuring accuracy and reliability in accounting and operatory data.
3.     Security compliance with company policies
4.     Evaluating the level of performance in all division of the company.Many people wants of internal control as only a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and liabilities and preventing fraud. This is only a port of it role.
A primary objective of me system of internal control is to ensure my reliability of the accounting and operating data used in decisions –making. The public sector or social corporations the moves corporation in which Government investment are made and which provide basic amenities that cannot be price and even if they are prices are usually provided free or almost free to my people because may are politically expedient. The public sector also includes companies an organization in which the government has a computer control or at leas 81% of the equity.
The comparative as used in the contextual this study is aimed at evaluating the equity of internal control in the public  sector and the quality of the internal control in the private sector.

1.1     PURPOSE OF THE STUDY
An agency’s management is required to include an assurance statement on the internal controls over financial reporting in the annual performance and accountability report as described  in section Vi reporting on internal control.



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INTERNAL CONTROL: A COMPARATIVE ANALYSIS BETWEEN PUBLIC AND PRIVATE SECTORS

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