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European Scientific Journal May 2014 edition vol.10, No.13 ISSN: 1857 7881 (Print) e - ISSN 1857- 7431

252

INTERNAL CONTROL SYSTEM: A MANAGERIAL

TOOL FOR PROPER ACCOUNTABILITY

A CASE STUDY OF NIGERIA CUSTOMS

SERVICE

Odunayo Henry AdewaleDepartment of Economics, School of Arts and Social Sciences

Adeniran Ogunsanya College of Education, P.M.B. 007 Ijanikin, Lagos,

Nigeria

AbstractThis study is examines the part played by internal control system in

the management of Nigeria Customs Service. It recognizes two main groups

of players in the Nigeria Customs Service namely, administration and

enforcement from which 100 officers responded to a validated questionnaire

titled Nigeria Customs Service Participation Questionnaire (NCSPQ)

which was validated and the reliability coefficient was found to be 0 . 71.

Three research questions and three hypotheses were raised and tested in the

study. Analysis of data reveals that significant difference existed betweeninternal control system and proper accountability. Also, effective utilization

of Information Technology plays important role in the collection of custom

duties. The study also ascertains that effective internal control system

ensures high revenue generation. However a positive correlation was found

to exist between internal check and high level of accountability. These

findings provide vivid evidence for recommendations such as adequate

motivation of officers to avoid financial fraud; information technology

gadgets should be provided for all commands and competent team, of experts

to work out the logic of standard internal control should be put in place.

Keywords: Internal control system, external accountability routine checks,

government paraststals, efficiency

IntroductionSeveral studies have been carried out in Nigeria to find out why many

government parastatals or industries which started of well later fall or remain

stagnant in their operations. The major causes of this situation were traced

down to low accountability which emanated from a lot of factors, part of


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which are poor accountability and inadequate provision of fund in an

organization. Accountability has always been an important feature of life. In

fact, it is said to be life blood of any organisation. Without accountability it is

impossible to run any activities of any organisation. By interacting with other

people, one is able to develop ones personality. Anderson (2009) stated that

one of the most elusive concepts in management is accountability. In

leadership roles, accountability is the acknowledgment and assumption of

responsibility for actions within the scope of a role or position, encompassing

the obligation to report and be answerable for resulting consequences.

Accountability is the key to achieving results and helping identify the

opportunities in the organisation. Holding employees accountable helps them

to know the satisfaction of achieving a goal and performing to a standard.

Accountability is the obligation to render an account for a responsibility

conferred. It presumes the existence of at least two parties: one who allocatesresponsibilities and one who accepts it with the undertaking to report upon

the manner in which it has been discharged. Accountability is the liability

assumed by all there who exercise authority to account for the manner in

which they have fulfilled responsibilities entrusted to them.

Michael (2009) defined accountability as the duty to provide on

account (by no means necessarily financial) or reckoning those action for

which one is held responsible as a consequence accountability involves a

promise to perform and a normal or legal responsibility to provide an account

for it. According to Cornwall (2000) stated that accountability has both anexternal dimensions and an internal. Internal accountability refers to

rendering of account to higher echelons of the organisation by lower levels in

the light of delegated authority and planned targets. The external

accountability refers to the accountability of department or agency to some

external body like legislature. It could mean managerial accountability,

referring delivery of services by government agencies or departments to

public for fee or otherwise or for the utilization of public resources to deliver

the services.

Accountability is synonym for responsibility. It is a type of

relationship that comes to existence when and obligation is taken on by an

individual (or corporate entity) such as the responsibility to assume a role or

discharge a task. Accountability is a relationship based the obligation to

demonstrate and take responsibility for performance in the light of agreed

expectations.

In brief, accountability requires a relationship of conferring

responsibility and reporting back on the expected and agreed performance

and on the manner is which the responsibility was fulfilled. The rendering of

account, whether obligatory or on a voluntary basis, establish the

relationship of accountability for results.


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Horngren (1982:8) therefore defined internal control as referring to

both Administration control and accounting control. Administration control

organisation showing who reports to who) and all the methods, planning and

control of operations.

Accounting control comprises the methods and procedures that are

mainly concerned with authorization of sections, the safeguarding of assets

and the accuracy of the financial records. Good accounting control helps

maximize profit; they help minimize waste, unintentional errors and frauds.

This well designed control measure is a step towards the achievement of an

organizational accountability which in other words means success of

organisation. The use of internal control system as a managerial tool for

proper accountability has been recently on great increase. Since the inception

of Nigeria customs service in Nigeria and its environs there has been rapid

achievement in meeting their target.The rapid achievement in Nigeria customs service is facilitated

immensely by the proper accountability and internal control system adapted

by the organisation.

Marshell (1984:52) stated that the success of any organisation is

dependent on its management, which reflects their ability to control cost to

minimum level and hence make profit. Without accountability level and

hence make profit. Without accountability no organisation could exist for

long, since it might not coordinate its various activities. Internal control is

very essential in an organisation, as coordination of individuals, worksprocessed or department enables those being coordinated to know what they

are to do and when it is to be done. Internal control in an organization can be

made accountable with the application of computer to enhance information

processing in an orgainsation. This research work will prefer a critical look

into the internal control system, a managerial tool for proper accountability.

Nigeria customs service is a product of history. Indeed its growth

evolved through gradual metamorphosis right from 1891 to date. What the

Nigeria customs today is largely an extension of what the Royal Niger

company in the mid 19th

century established and incrementally adopted by the

luguardian system.Nigeria customs service has its historical root location

within the realms of the Royal Niger company, it also significant to state that

the department has witnessed tremendous changes from the pre cursive to its

present strategic phase.

Internal Control SystemInternal control has been recognized in the most organization as one

of the most essential ingredients, necessary for the survival of the business

enterprise and government agencies. Apart from the problem of scarce

resources, organizations run a high risk of fraud, errors, miss appropriation of


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funds and inefficient and ineffective operations. Step are required therefore to

minimize, if not eliminate completely, these risks, by establishing internal

control system. For every organization, there are risks that the organizational

goals and objectives are not achieved. All efforts aimed at preventing such

risks or identifying and correcting such risks are viewed as internal control.

Anthony (1998:17) defined internal control as the process by which

managers assure that resources are obtained and used effectively and

efficiently in the accomplishment of the organization objectives. Garrison and

Noreen (2000:378) suggested a different definition for internal control as

follows: those steps taken by management that attempt to increase the

likelihood that the objectives set down at the planning stage are attained and

to ensure that all parts of the organization function in a manner consistent

with organizational policies. He further defined internal control as those sets

of organizational activities which include: planning, co-ordination,communication, evaluation and decision making as well as informal

processes aimed at enhancing the efficient and effective use of the

organizational resources towards the achievement of the organizational

objectives. We are treating internal control as a tool used by the management

to facilitate those activities which corresponds to our area of study.

Anthony and Govindavajan (2004) identified several aspect or

activities of management / internal control namely: planning, coordinating,

communication, evaluation, decision-making and influencing. Planning what

the organization should do to achieve proper accountability. Planning couldbe view as budget preparation. With planning the organization decides what

to do and the responsibilities of its different members.

Koontz and Donnel (1992:34) defined internal control as all the

measures of a public or private organization that could be said to be strategies

of owners and managers to monitor and control the activities within the

organization.

Arnold and Turley (1996:316) classify organization plans as falling

under the following headings:

i Operating Plans: These are short-term plan which relates directly to

the achievement of the organization objectives. Thus the annual

accountability and met up government target plans as well as the plans to

suppress smuggled goods would be examples of operating plans.

ii Administrative Plans: These are tactical plans concerned with the

creation of the organizational structured, under which accountability and

performance levels can be determined for appropriate functions.

iii Coordinating the activities of several parts of the organization to

assure alignments goals.


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iv Communicating information such as strategy and specific

performance objective. Communication could be done formally (by means of

budgets and other official documents) and informal through conversations.

Evaluating actual performance related to the standard and making

inference as to how well the employees have preformed. Deciding what, if

any action should be taken. In 1999, in the United States of America, the

general accounting office for standard defined Internal Control as an integral

component of an organization, management that provides reasonable

assurance that the following objectives are being achieved: effectiveness and

efficiency of operations, reliability of financial reporting, and compliance

with applicable laws and regulations. They further state that internal control is

a major part of managing an organization. It comprises the plans, methods,

and procedures used to meet missions, goals and objectives and in doing so

supports performance based management. Internal Control also serves as thefirst line of defense in safeguarding assets and preventing and detecting errors

and fraud. In short, internal control, which is synonymous with management

control, helps government program managers achieve desire results through

effective stewardship of public resources.

Internal Control provides reasonable assurance that the objectives of

the organization are being achieved in the following categories: effectiveness

and efficiency of operations including the use of the entitys resources.

Reliability of financial statement and other report for internal and external

use, compliance with applicable laws and regulation. Internal control wasdesigned to provide reasonable assurance regarding preventions of or prompt

detection of unauthorized acquisition, use or disposition of organizations

assets. Internal Control is not one event, but a series of actions and activities

that occur throughout an entitys operations and on an ongoing basis. Internal

control was recognized as integral parts of each system that management uses

to regulate and guide its operations rather than as a separate system within an

organization.

In this sense, internal control is management tools that are built into

the entity as a part of its infrastructure to help manager run the entity and

achieve their aims on an ongoing basis. Internal control is affected by people:

people are what make internal control work. The responsibility for good

internal control rests with all managers. Management sets the objectives, put

the control mechanisms and activities in place, and monitor and evaluates the

control. However, all personnel in the organization play important roles in

making accountability happen.

Internal control provides reasonable assurance, not absolute

assurance; management design and implement internal control based on the

related cost and benefits. No matter how well designed and operated, internal

control cannot provide absolute assurance that all organization objectives will


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be met. Factors outside the control or influence of management can affect the

entitys ability to achieve all of its goals. For example, human mistakes,

judgment errors, and acts of collusion to circumvent control can affect

meeting organizations objectives. Therefore, once in place, internal control

provides reasonable not absolute assurance of meeting organizational goals.

Isidore (2006:81) in his definition of internal control stated, the whole

system of controls, financial and otherwise, established by the management in

order to carry on the business of the organization 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

key concepts from the above definition can be summarized as follows:

a. To ensure that a structural framework exists for the efficient and

effective channeling scare resources,

b. To ensure that policies decided on and adopted by management areconsistently followed by those responsible for implementing them;

c. To ensure that expensive assets on which operations critically depends

are properly secured and safeguarded to prevent misuse and misappropriation,

d. To ensure that important document which provides the information on

which significant strategic and decision are based provide a complete

accurate and timely record of relevant events.

Eric (2004) in his paper title Internal Controls and financial

accountability stated that a primary responsibility of directors is to ensure

that organization is accountable for its programs and finances to itscontributors, members, and the public and government regulators.

Accountability requires that the organization comply with all applicable laws

and ethical standards, adhere to the organizations mission, create and adhere

to conflict of interest, ethics, personnel and accounting policies, protect the

rights of members, prepare and file its annual financial report with the

internal revenue service and appropriate federal regulatory authorities and

make the report available to all member of the board and any member of the

public who requests it.

Internal Control in an Information Technology

Information technology (IT) controls are an integral component of an

effective internal control structure. Among others, essential elements include,

well-defined internal control policies over I.T Security and access; adequate

documentation of program change and management of I.T systems and

upgrades. One challenge is the maintenance and monitoring of controls in the

decentralized. If information technology controls are not effectively

addressed, the potential for financial loss increases, but even more damaging

to custom organization can be its loss of reputation.


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Information technology (IT) protecting sensitive information such as

officers records, duty paid records, employees social security members, is

also a significant challenge.

The basic fact surrounding any internal control system is that it is

build around human beings in its entirety. However with the advent of

information technology (IT) the human aspect of recording and keeping track

of transactions in organization is immensely reduced. With the advent of

electronic data processing in the 1950s and with the proliferation in its use in

the recent years, the design of internal control system took a different

dimension. The recording of transactions is now more or less machine

intensive. With this new dimension in internal control system design there is

loss of line of transaction and its supporting document to the ordinary eyes

since its processing now takes place within the machines.

There are basically two distinguishing features of I T systemaccording to Ricchiete (1982:263) there are:

1 I T application control help provides control over the data that is

entered into the system such as duty paid. They help to ensure that transaction

processing is accurate and complete

2 IT general control helps to ensure the proper operation of I.T systems

overtime. General controls include those over data center operations as well

as system software acquisition, maintenance and access security.

The advent of I.T formation technology immensely affected the

procedures in processing of information in the organization that employs ITsystem. The AICPA in their statement of accounting standard No1 (SAS)

section 320.33 made the following comment on internal control in an IT

environment since the definition and related basic concepts of accounting

control are expressed in terms of objectives, they are independent of the

method of data processing used.

Consequently they apply to manual mechanical and electronic data

processing system used. However the organizations and procedure required

accomplishing these objectives may be influenced by the method of data

processing used.

The AICPA went further to state in section 321.02 (SAS N03) that

because the method of data processing used influence the organization and

procedures employed by an entity to accomplish the objective of accounting

control, it may also influence the procedures employed by an auditor in his

study and evaluation of accounting controls to determine the nature, timing

and extent of audit procedures to be applied in his examination of financial

statements.


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Statement of the ProblemThe success of Nigeria customs services and the efficiency of the

management had for long been far below expectation. A study on this subject

shows that there is high rate of smuggled goods into the country. This high

rote of smuggled goods is associated with increase of wind up of many

manufacturing industries in the country.

The problem hence center on what is the responsible for the failure of

proper accountability in the organization having the required capabilities to

survive in the tense competitive environment. The study is therefore designed

towards finding an answer to the above question and whether internal control

system is managerial tool for proper accountability.

Research Questions

The study sought to address the following research questions:1. Does adequate internal control ensure proper accountability?

2. Utilization of IT play important role in the collection of duties?

3. Does effective internal check associate with high level of

accountability?

Hypotheses of the StudyWith regard to the problem of the study, the following hypotheses are

formulated to guide the investigation:

H.o1: Adequate internal control does not ensures proper accountabilityH.o2: Utilization of IT does not play important role in the collection of

custom duties.

H.o3: Effective internal check is not associated with high level of

accountability

Objectives of the StudyThe objectives of this study was to find out whether customs in

Oyo/Osun area command were practicing internal control system in their

course of duties. The study examined the responsibility allocated to customs,

the adequacy of such responsibility and the effects of internal control on the

accountability.

The objectives of this study were to ascertain whether internal control

system was a managerial tool for proper accountability. As mentioned earlier

a good internal control was the one that was effective and efficient. In line

with the purpose of the study, the following research objectives were

formulated to guide the study:

i. to correct and establish a sound internal control system within the

organization

ii. to enhance sound accountability in the organization


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iii. to take into consideration the inbuilt control in measuring growth in

the organization

Significance of the StudyThere is need for an organization to understand its obligation and take

necessary action as to be in a better position to set competitive service. It is

therefore the intention of this research work to asses the present level of

internal control in Nigeria customs service as it concerned or effects of proper

accountability of its operations.

The Nigeria customs service is a profit oriented and the stakeholders

of the organization would want to see all ethical measures that will enhance

accountability in process. Internal control system is one of the measures if

properly design installed and operated.

Losses, improper authorization, stealing etc and then effect onaccountability will have to be assessed in the light of the present internal

control system. The above will not only provide an insight into the internal

control system but will give this study the basis to make recommendations

that will enhance the operational efficiency and effectiveness of a good

design and therefore contribute to shareholders interest by enhancing and

improving the accountability of the organization.

Methodology

Research DesignThis is a descriptive research design aimed at finding out the internal

control system and managerial tools for proper accountability in Nigeria

customs service.

Area of the Study

The area of this study is Nigeria customs service Oyo/Osun area

command headquarter, Ibadan, Bounded in the north by Kwara state and in

the south by Ogun state and in the west by Ogun state and in the East by Osun

State

Population of the StudyFor the purpose of the study the population of this study consisted of

comptroller, deputy comptroller assistance comptroller, and all rank and files

in Nigeria customs service in Oyo/Osun area command headquarter Ibadan.

Sample and Sampling ProcedureFor the sample size, the researcher took some officers and men of

Nigeria customs service in Oyo/Osun area command of the state. Thus, a

sample of study consisted of the two main groups namely (Administration


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and enforcement). The administration consisted of finance store, admin from

each of these groups were randomly selected and were serviced with twenty

(20) questionnaires, making a total of sixty (60) questionnaires allotted to the

administrative officers. Samples from the enforcement officers consisted of

patrol leaders and field officers. This group was allotted the remaining sixty

five (65) questionnaires. Each sub-group was randomly served with twenty

(20) questionnaires. The samples were all drawn form the staffs of Nigeria

custom service Oyo/Osun area command, headquarter, Ibadan

Instrument for Data CollectionThe instrument used in this study was Nigeria Customs Participation

Questionnaire (NCS PAQ) developed by the researcher. Section A dealt with

demographic information such as sex, marital status, educational background,

age distribution, working experience and source of information. Section Bsought information on internal control system in the organization and

assessed the overall influence in Nigeria customs on aspect of the officers

work.

The questionnaire for the internal control for the staff consisted of (8)

items, while that for administration was made up of (16) sixteen items, both

were structured along a likert scale, strongly agreed, Agree, Disagree and

Strongly disagree. The officers were required to tick their responses at the

appropriate column. The information demand from the questionnaire was

used to moderate the response form the internal control system.

Validity of InstrumentTo establish the content validity of the questionnaire, the researchers

supervisor and some lecturers in the field of measurement and evaluation and

were contacted, who made corrections that were incorporated.

Reliability of Instrument

Earlier on, a sample of twenty (20) non-participating officers

response was analyzed to test for the reliability of the instrument.

This was done through correction and result was r = 0.71. Which

indicate a high reliability level.

Analysis of Research Questions

Data Interpretation According to the Question Item

Research Question One: Does adequate internal control ensure proper

accountability?In answering this questions, items 1, 4, 6 and 10 of the questionnaire

were used. And this is represented in table 4.7


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Table 4.7 Percentage Responses on Internal Control and Accountability

Items Strongly

Agree

Agree Disagree Strongly

Disagree

Total

1 50 22 10 18 100

4 42 32 12 16 1006 40 30 10 20 100

10 48 32 12 8 100

Average 45 29 11 15 100

Source: Research Survey

Table 4.7, reveal that an average of 45% strongly agreed that adequate

internal control ensure proper accountability within the organization. 29%

respondents agreed while 11% disagreed and15% strongly disagreed. From

the indication, majority of the respondents believe that with adequate control

in organization it will ensure proper accountability.Research Question 2: Effective Utilization of IT play important role in

the collection of customs duties?Table 4:8

Items Strongly

Agree


Disagree

Total

3 70 14 9 7 100

7 60 30 15 5 100

9 50 32 12 6 100

12 47 23 15 15 100

Average 56.8 25.8 10.3 7.1 100


According to the table above, an average of 56.8% strongly agree that

IT play important role in the duties collection, 25.8% agree and 10.3%

disagree about the information technology role while 7.1% respondents

strongly disagree that IT make collection of duties fast than before.

Research Question 3: Effective Internal check associated with high

level of accountability?

A summary of item 2, 4, and 15 was used to describe this questionTable 4:9 Percentage Responses on Effective Internal CheckItems Strongly

Agree


Disagree

Total

2 58 12 8 22 100

4 42 30 12 18 100

15 48 31 12 7 100

Average 47 24.3 10.2 18.5 100


Table 4.9, reveal that an average of 47% strongly agree that effective

internal check associated with high level of accountability, while 24.3% agree


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and 10.2% disagree with the above statement while 18.5% respondents is

agree with the statement.

Test of Hypotheses

The hypotheses stated earlier in this research will now be empirically

tested using the responses from the tables in this chapter.

Hypothesis OneAdequate internal control systems do not ensure proper accountability.

Table 4.12 Summary of Chi-Square for Internal Control and Accountability

Source Degree of Freedom X2Cal X

2Table Decision

Internal Control and

accomm

Accountability

3 36.32 7.815 Significant


From the table above, the calculated chi-square is 36.32

Degree of freedomTo determine the tabulated chi-square (x

2tab) the degree of freedom

for a table containing r row and c column will be (r 1) (c 1) degree

of freedom

Here r = 4 and c = 2

Therefore degree of freedom= (4 1) (2 1) = 3 x 1 = 3

Furthermore, to increase reliability, a 95% confidence level has been

assumed. This mean a critical value of 0.05 and 3 degree of freedom, the chi-

square tabulated is therefore 7.815.

From the computation above x2calculated is greater than x

2tabulated

(i.e. 7.815 is less than 36.32) based on the decision rule, the researcher

therefore rejects the null hypothesis. This implies that internal control ensures

proper accountability.

Hypothesis TwoUtilization of IT does not play important role in the collection of

duties.

In order to test this hypothesis, table 4:8 was used to give the observed

frequencies in table.

Summary of Chi-square on utilization of IT and collection of duties.Source Degree of Freedom X

2Cal X

2Tab Decision

Utilization of IT and

Collection of duties.

3 20 7.815 Significant



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From the table above, it is clear that the chi-square calculated is 20

Degree of freedomTo determine the tabulated chi-square

The degree of freedom = (r 1) (c 1)

= (4 1) (2 1) = 3 x 1 = 3

At a critical value of 0.05 and 3 degree of freedom the chi-square

tabulated is 7.815

From the computation above X2 calculated is greater than X2

tabulated (ie 7.815 is less than 20) based on the decision rule, the researcher

rejects the null hypothesis. Thus, effective utilization of IT play important

role in the collection of customs duties.

Hypothesis ThreeEffective Internal Check is not associated with high level of

accountability.

In testing this hypothesis, the Pearsons product movement correlation

coefficient was performed and it is thus summarized in table 4.14

Summary of Internal Check and associated with high level of

AccountabilitySource of Variation Degree of Freedom r Cal r - Tab Decision

Internal Check and high

Level of Accountability

98 -0.915 0.185 Non

Significant


Non significant 0.05 level

Since the result of the correlation co-efficient shown above is

negative, we therefore reject null hypothesis.

Discussion of ResultsThe analysis of results in chapter four shows that effective internal

check associate with high level of accountability in the actualization of

customs result (Adeniyi (2005)

ii. That Effective utilization of IT play important role and made work

done in fulfill the original plan Collin (2008).

iii. That Effective Internal Control help to achieve high revenue, proper

accountability, free fraud and positive result in the customs (Ojaide 1992, and

Michel (2004).

However, Internal Control System is only tools for achieving

organizational goals and put organization in a normal shape. It is only

mechanism that help organization to function effectively.


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To ensure that important documentation which provide the

information on which significant strategic and decisions are based provide a

complete, accurate and timely record of relevant events.

Horngren (1982:382) writing further on the superficial attention paid

to the subject of internal control was once regarded as a technical matter that

was confirmed to a course in auditing. However, many secret payment and

embezzlements were disclosed during the 1970s. as a result, internal control

has become a control responsibility of top management. The management of

Nigeria customs is interested in the survival and continued growths of

government parastatals in business give priority.

Attention to the installation and efficient operation of the internal

control system. The accountability of the operation of an organization

depends extensively on the strength of the installed system of internal control.

An organization that has an operationally effective and efficient internalcontrol system has better chances of improved accountability than one with a

weak internal control system. Internal control in any government parastaltals

such as Nigeria customs is not a subject that should be taken lightly. Indeed,

without if there can be no successful accountability in business. This may

explain why some government parastatals succeed and the other fails or why

many public enterprises and parastatals fail woefully in business. Government

parastatals go into operation for the sole purpose of making profits for

government. Since a weak or non extensive system of internal control has

therefore become a central responsibility of top management.Notwithstanding the size of an organization, whether it is a public or

parastatals, manager and accountant are alert to the rudiment of proper

accounting system and controls. A proper accounting record which are kept.

Conclusion

Internal Control system involves internal auditing, administrative and

other accounting controls set-up by the management in order to ensure

achievement of its planned objective. These objectives entails keeping of

appropriate records, ensuring adherence to the management policies and

ensuring that actions are in line with plane.

This study has endeavored to find out what relationship the internal

control measures have with the key to accountability and management of the

Nigeria Customs Service. Based on the outcome of the five hypotheses which

was empirically tested and the research finding stated earlier in this chapter,

the researcher therefore, concludes that the impact of internal control system

in Nigeria customs is positive. Thus, it is conclusive that internal control

system in the customs service affect positively revenue collection and

accountability among the rank and file of Nigeria customs service.


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RecommendationsInternal Control System are not a substitute for good management,

they can assist management but do not replace management of provide an

excuse for poor management. The following recommendations are adopted.

1. There should be a continue internal check and audit on the part of

management and low level of management to ensure adequate internal control

system.

2. There should be adequate internal control system to ensure proper

accountability.

3. There should be adequate motivation such as bones, incentives to the

employees/officers to avoid financial fraud.

4. There should be effective use of information technology to enhance

the high level of security check in the various departments.

5. Here should be competent team of experts to work out the logic ofstandard internal control.

Implication of Findings

The finding showed that customs operates internal control but staffs

generally are not educated on the importance

It must be emphasized that the attitudes of some offices sometimes is

devised to any system of internal control set up

Inadequate assessment of officers work before submit will leave the

organization with is accountability Most officers / employed are always in hurry to fill the entire essential

document before a transaction is finally executed

Most officers are deficient of one good administrative control

measures of evaluation and appraisal.

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internal control system- a managerial tool for proper accountability a case study of nigeria...

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