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INTERNAL CONTROLS AND SYSTEM AUDIT: IT’S APPLICATION IN THE PUBLIC SECTOR: A CASE STUDY OF NASARAWA STATE GOVERNMENT
ABSTRACT : The study sought to determine the application of internal control system and system audit which are important in achieving the objectives of public or private organizations. This study assessed the internal control system of public sector institutions in Nasarawa state Nigeria using five major state government ministries randomly selected. The study relied on both primary and secondary data. Primary data was collected using structured questionnaires while the secondary data was gathered from the government ministries based on availability and accessibility of data. The method of data analysis is simple percentages. Findings revealed that many components of internal control system are put in place except that the internal audit units of those ministries are not independent and are in partial compliance. The study therefore recommends that there should be effective disciplinary measures to be sustained to ensure strong compliance with internal control through appropriate penalty for breach of ethical conduct.
KEYWORDS: Internal Control System, Internal Audit, Audit, Public Sector