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" Effect of Internal Control System on Organisational Effectiveness of Public Sector in Kwara State, Nigeria "
Adeboye, Hannah Tolulope
Salman, Ramat T.
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Latin Dissertation
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| Language of Document
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English
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| Record Number
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1106004
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| Doc. No
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TLpq2356732721
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| Main Entry
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Adeboye, Hannah Tolulope
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Salman, Ramat T.
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| Title & Author
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Effect of Internal Control System on Organisational Effectiveness of Public Sector in Kwara State, Nigeria\ Adeboye, Hannah TolulopeSalman, Ramat T.
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| College
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Kwara State University (Nigeria)
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| Date
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2019
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| student score
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2019
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| Degree
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M.S.
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| Page No
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67
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| Abstract
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Non compliance with internal control practices have been a major concern for organisations in developing countries. Organisational effectiveness is affected by inefficiency of employees in their operational activities. As a result of this, attention has been focused on the operational affairs and the adaptation of the organisation to changing economic, environmental and political conditions towards enhancing oganisational effectiveness. The general objective of this study therefore, is to investigate the effect of internal control system on organisational effectiveness of public sector entities. The specific objectives are to: (i) examine the level at which control activities affect organisational effectiveness of MDAs in Kwara State, Nigeria; (ii) determine the effect of information and communication technology on organisational effectiveness of MDAs in Kwara State, Nigeria; (iii)examine the level at which monitoring affects organisational effectiveness of MDAs in Kwara State, Nigeria and(iv) access the effect of internal audit on organisational effectiveness of MDAs in Kwara State, Nigeria. The study adopted a cross sectional survey method. Descriptive statistics and multiple regression were employed in the analysis of the questionnaires. The study found that control activities, information and communication technology and internal audit had a positive and significant relationship on organisational effectiveness. This was confirmed by the regression coefficient of 0.6956, 1.2029 and 0.9947 respectively computed for these test items. It was found that this relationship was significance since the t-statistics was 9.6210, 12.7423, 3.4719 and 0.2918 respectively and the p-value computed for the test variables of 0.0012, 0.0003 and 0.0045 respectively was less than the critical value of 5%. However, monitoring control had a positive and insignificant relationship on organisational effectiveness. This was confirmed by the regression coefficient of 0.0211 computed for this test item. It was found that this relationship was not significant since the t-statistics is 0.06500 and the p-value computed for the test variables of 0.9482 was more than the critical value of 5%. This implies that, organisational effectiveness is measured by the efficient and effective implementation of internal control system. This means that a single unit increase in any of the independent variables resulted in a corresponding increase in organisational effectiveness in the MDAs. The study therefore concluded that internal control system positively affects organisational effectiveness. The study recommended that staffs of the MDAs should be adequately aware of and comply with internal control policies and procedures; and staffs that refuse to comply with internal control policies should be sanctioned accordingly in order to enhance organisational effectiveness.
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| Subject
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Accounting
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