ASSESSMENT OF INTERNAL CONTROL SYSTEM IN GOVERNMENT ESTABLISHMENT

The primary objective of this project work is to discern the impact of internal control system assessment in government establishment using the university of Nigeria Teaching Hospital, Enugu as a case study. Many people think of an internal control system as a highly technical field which can be understood only by professional Auditors. Actually nearly every establishment practices internal control in one form or another on an almost daily bases. However, internal control system, therefore, could be viewed as a firm or organizational plan including all methods and measures taken to: i) Safeguard its assets ii) Ensure the accuracy and reliability of its accounting data iii) Promote operational efficiency and iv) Encourage compliance with the organizational policy. These are the main concern of this research work efforts have been made in this research work to explain the normal governmental internal control systems and its usage as an aid to asses government establishments. Also, the two categories of internal control are discussed. Various internal control procedures being practiced in the university of Nigeria Teaching Hospital are identified. The findings were that an internal control system needs urgent attention so as to ensure strict compliance with management policy. Finally, in this research work, there is a constructive explanation of scope, objective, basic concepts, and principles of internal control applicable in government establishment as an aid to solving the problem of expenditure control. The researcher, therefore, concludes that for internal control to be effective, emphasis should be placed on the accountability morality, integrity, Honesty, ethics and behaviors of the officers operating the system.