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ABSTRACT
This term paper is aimed at assisting person who are interested in their knowledge about “internal control” and their operations in to days modern business. I have embarked on the thorough research to eliminate the fact that this control system should be topmost in any company’s priority list.
Also analyzed are the short comings and problem confronting these system and ways of tackling the alarming trend of crime and fraud perpetrated in our business today?
Today a lot of business are liquidating so many bank have failed, assets are wasted or misappropriated e.t.c if this syndrome continues without being controlled, it will lead to serious decline of business in the economy. It also plays the major roles in business decision based on accounting data.
After going through this book, you will definitely be convinced beyond all reasonable double about the fact postulated above and also come to appreciate the relevance of internal control a business concerns.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF STUDY
International audit firms together with their government to serve as a yardstick by which they must operate failure to do so can lead this firm to changes of negative and serious financial penalties.However, most business concerned have developed a means of checking the rate of fraud, illegal acts, misappropriation of assets etc. which had lead to many companies folding up abruptly or endeared bankrupt. One of the best preventive against crimes being committed or stated in business is through the establishment of internal control which must be under the supervision of an auditor or the directors, who should have as one of their objective, the regarding of assets, and the proper knowledge of and recording of liabilities.Internal control, contrary to frequent misconceptions, is not operations procedures but a check on operating procedure.
They are not part of the audit function, but the establishment of rules, and regulation proofs or balances.Rules and regulation are those guides and procedures establishment for the purpose of preventing a person from handling an entire transaction without having another person proven and checking him, guiding against one person exercising complete charge over an entire department and someone else approval it is necessary to point out that there are some controls acting on the business from the outside. These are called external control. An example of this is the auditor who is expected to be government regulation decrees etc.
1.2 DEFINITION OF INTERNAL CONTROL
Internal control system is defined as the whole system of control financial and otherwise, established by management in other to carry on the business of enterprise in an orderly and efficient manner ensure adherence to management policies safeguard the assets and secure, as far as possible the completeness and accuracy of the records. The individual component of the internal control system is known as control. This definition is further broken down to ensure a better understanding of the above.

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RESEARCH PROJECT CONTENTS
CHAPTER ONE - INTRODUCTION
1.1 Background of the study
1.2 Statement of problem
1.3 Objective of the study
1.4 Research Hypotheses
1.5 Significance of the study
1.6 Scope and limitation of the study
1.7 Definition of terms
1.8 Organization of the study
CHAPETR TWO – LITERATURE REVIEW
2.1. Introduction
2.2. Conceptual Framework
2.3. Theoretical Framework
2.4 Empirical Review
CHAPETR THREE - RESEARCH METHODOLOGY
3.1 Research Design
3.2 Study Area
3.3 Population of the Study
3.4 Sample Size and Sampling Technique
3.5 Instrument for Data Collection
3.6 Validity of the Instrument
3.7 Reliability of the Instrument
3.8 Method of Data Collection
3.9 Method of Data Analysis
3.9 Method of Data Analysis
3.10 Ethical Considerations
CHAPTER FOUR - DATA PRESENTATION AND ANALYSIS
4.1. Introduction
4.2 Demographic Profiles of Respondents
4.2 Research Questions
4.3. Testing of Research Hypothesis
4.4 Discussion of Findings
CHAPTER FIVE – SUMMARY, CONCLUSION & RECOMMENDATIONS
5.1 Introduction
5.2 Summary
5.3 Conclusion
5.4 Recommendation
REFERENCES
APPENDIX

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