EVALUATION OF PUBLIC SECTOR INTERNAL CONTROL SYSTEM [CASE STUDY OF JIGAWA STATE TREASURY HEADQUARTER AUDIT DEPARTMENT]

      CHAPTER ONE

INTRODUCTION

       1.1 BACKGROUND OF THE STUDY

  The success of any organization depends largely on the laid down rules and procedure which its policies are executed, although the policies executed will impact in the human resources management and a sound internal control system dictates the over roll performance of management.

It is described as not only internal audit and internal control system but one that comprise the whole plan of an organization. Methods and measures that are introduces within the organization to ensure as orderliness, safeguard the asset, ensure as per as possible the accuracy and the reliabilities of its accounting records, promote efficiency of its operation and encourage the adherence of stipulated managerial policies.

1.2 STATEMENT OF THE PROBLEM

      The activities of internal control system are gaining wider popularity in both the public and private sector of the economy.

In public sector particularly the role of the internal audit has not been fully understood it is generally assumed that its role is to detect frauds or errors. This misconception in the actual sense is not embraces other aspect of internal control, which include reviewing and appraising accounting and financial records of an organization, system of internal check and control and the verification of asset and liabilities. One of the major problems against the auditing in Jigawa state are lack of implementation and execution of audit and lack of professional personnel in the treasury headquarter.                                                             

1.     What are role of internal auditor in the state treasury.

2.     What are duties of internal auditors.       

1.3 AIMS AND OBJECTIVE OF THE STUDY

The aims and objective of this study is to evaluate the internal control system in a public sector. And the specific objectives are to;

a.     highlight the significance of internal in government.

b.     To examine the study will enable us to know and understand what it meant by the term internal control system.

c.   To find out this research will help in discovering the contribution of internal control system in furthering of the various objectives of the government ministries, department and agencies.

To ascertain looking of the system of internal control in the audit department, treasury   headquarters, Jigawa so as to enable the research necessary.

1.4 RESEARCH QUESTIONS

This research work intended to assemble the available information from the treasury headquarter,  Jigawa state aimed at evaluating the of internal control system in the public sector of the economy. In order to achieve this objective of the study will to establish the following research question.

1.  What are the control systems in Jigawa state Treasury headquarter.

2.  Does this control system cover areas of accounting and non accounting nature?

3. Has the internal control system consistently and effectively contributed to the control system in Jigawa state treasury headquarters?

1.5 SIGNIFICANCE OF THE STUDY

     They research work will have the following significance to the future researches in the discipline, these are;

a.      It will disclose various form of internal control system operation.

b.     It will boost the knowledge of researches in internal control system.

c.      The research work is significant as it attempts to the identify the numerous function of internal control system in Jigawa state treasury audit department.

d.     It is also hoped that the study will increase the body of knowledge in related areas of the study currently in existence.

1.6 SCOPE OF THE STUDY                     

The scope of this research work is limited to the Jigawa State Treasury Department as the area of study in order to find out the system of   Internal control and it is contribution in government activities.

  1.7. DEFINITION OF THE TERMS

1. Auditing: is also define as a process carry out by an appointed qualified person or body, where by the record and financial statement of an entity are    subjected to dependent examination in such detail as will enable the auditor form an opinion as to their truth and fairness.

2. Internal Audit: This can be defining as an independent appraisal activity within an organization for the review of operation as service to management.

3. Internal Control:  Internal control is a whole system of control financial and otherwise, establish  by the management in order to carry on business of enterprises in an orderly and efficiently manner, ensure adherence to management `s policies, safeguards the asset and secure as far as possible the completeness an accuracy of the records.                                    

4. Treasury: This section office under the office of the accountant general, responsible for the public funds account for it and also arranged for the disbursement.

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