UDEH, Sergius Nwannebuike (2012) PERSPECTIVES OF INTERNAL CONTROL SYSTEM. Nigerian Journal of Business, 5 (2). pp. 96-102. ISSN 0794-8689-X
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Abstract
This paper which looked at the concept of internal control including its classification into financial and administrative forms, was anchored on the agency theory. The problem of the study was inability of management to identify indicators of weak internal control system in organizations. The objectives of the paper were to (1) discuss elements of internal control system and (2) identify indicators of weak internal control in organizations. Descriptive methodology was utilized. Basic tests to determine whether reliance should be placed on internal control during auditing were also examined. The paper concluded that a strong internal control system is a necessary condition, among others, for organizational growth.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) L Education > L Education (General) |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | GOUNI ICT |
| Date Deposited: | 12 Jun 2018 13:25 |
| Last Modified: | 07 Aug 2018 10:02 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/238 |
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