Abstract
This study investigated comparatively but holistically the extent of adequacy and neglect of internal control in some states government sector in Nigeria. The research was conducted in South-South and South-East Nigeria. Primary data were gotten through Five Likert Scale (SA, A, U, D, SD) structured questionnaire. Survey design was used in this work. Questionnaire on the adequacy of internal control was administered to accountants only. Questionnaire on neglect of internal control in the public sector was administered to auditors only. A total of one hundred and sixty-two (162) accountants and 102 auditors with two years and above years of working experiences were sampled. Systematic Sampling Technique (SST) was employed. Descriptive statistical techniques such as frequency distribution, charts, tables, and percentages response analysis were used in analyzing the data. Cronbach alpha coefficient was used to test for reliability of the research instrument and the result was (.71111). The hypotheses were tested employing the Lifelight Two-Five and Five-Zero Comparative Techniques (LTFFZCT). The result of the analysis revealed that in relation to other states, the internal control in Anambra State is weak and internal control framework is relatively more neglected in Anambra state followed by Enugu, Edo and Delta States. The study recommends among others that the state government in the light of the executive arm of government should endeavor to strengthen the internal control system in the state. The executive in Anambra, Edo and Delta States should strengthen the existing internal control structure and framework in the states.
Keywords
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