oa Business Management Review - Internal control in government offices beyond "the great purge". A case study of parastatals in Edo and Delta States of Nigeria

Volume 5, Issue 2
  • ISSN : 0856-2253



This paper constitutes the summary of a research carried out on the Government Boards and Corporations of Edo and Delta States (formely Bendel State) of Nigeria. The study was incited by the revelation of numerous fraud cases in government offices that often form the basis for news headlines. The need for the study became more apparent when it was discovered that some fraud cases span over a long period oftime undetected and unchecked. A case study was done on eight out of fourteen boards and corporations in the states to ascertain the effectiveness of existing internal control system. The study was carried out through the use of internal control questionnaire, compliance test, personal observation and personal interview. The internal control questionnaire which was designed to elicit positive response that connote strength and negative response for weakness in the system was personally administered. The students t distribution was used to test the strength of the internal control system under which the Boards and Corporations operate. The analysis carried out revealed that the system of internal control in these offices is weak. Also revealed by the study is that regular audits of these offices are not carried out and reports are not provided annually. It is worthy to note that at the time this study was carried out the area covered was known as Bendel State but by the time the report was compiled there has been a split as a result of state creation. What was once known as Bendel State was split into two states, namely Edo and Delta. It should, therefore, not be surprising to find references made to Bendel State. As an example, the laws that initially set up the boards and corporations are Bendel State laws and these are found in the various volumes of Bendel State Laws.

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