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Over the s, there have being a problem of incorrect and unreliable financial record which has lead to loss of organizational integrity. The research work aimed among others at determining the relationship between internal measures to proper accounting . A survey research design was adopted for this research study and a sample size was selected using Yaro Yamane sampling technique as data used were obtained from both primary and secondary sources. Four research questions were formulated out of which three hypothesis were formulated using regression co-efficient analysis method at 5% level of significance and the Z table was also used for comparison between calculated value of significance B and tab le value. The finding from the analysis indicates that internal control measure management performance and is necessary for the growth and effectiveness of the organization. Financial management of any organization cannot do without internal control as true and fair presentation of financial statement may never be possible if the board and senior management are not committed to providing a well planned internal control system. It also recommends that a periodical review of the organization should be done by the management so as to cope with the model trends in organizational fraud prevention.

TABLE OF CONTENTS Cover pageTitle Page iDedication iiAcknowledgement iiiApproval Page ivAbstract vTable of contents vi

CHAPTER ONE INTRODUCTION1.1 Background of the study 11.2 Statement of problem 31.3 Objective of the study 41.4 Research Questions 51.5 Statement of hypothesis 51.6 Significance of the study 71.7 Scope of the study 71.8 of the study 81.9 Definition of terms 81.10 References 10



2.1 Introduction 112.2 control 112.3 Role and Purpose of internal control 132.4 Types of control 15 2.5 Function of internal control 192.6 control in financial institution 202.7 of a good internal control system 242.8 Relationships between internal auditing and internal control system. 272.9 ment and internal control system 282.10 Defect and shortcoming of internal control 292.11 Possible solution to defects internal control system 312.12 of internal control 32


34 3.0 Research methodology3.1 introduction 343.2 Research design 3493.3 Sources of data 343.4 Area of study 353.5 population of the study 353.6 sample size and sampling technique 353.7 Research instrument 363.8 Validation and Reliability of instrument 373.9 Method of data analysis


4.0 Data Presentation and analysis 404.1 introduction 404.2 Data Presentation 404.3 Test of hypothesis

45 CHAPTER FIVE Summary, Conclusion and Recommendation 545.1 Summary of findings 545.2 Conclusion 545.3 Recommendation 55Bibliography 57 Appendix 59Questionnaire 60

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