THE IMPACT OF INTERNAL CONTROL IN MANUFACTURING ORGANIZATION (A CASE STUDY OF NIGERIA BOTTLING COMPANY PLC, ONITSHA ANAMBRA STATE)

ABSTRACT
The constant failure of many organization resulting from fraud due to loopholes in the Accounting system of the organization calls for a proper understanding of the “Internal control System” and its impact on manufacturing organization.  Internal control System has remained the bedrock for organization or management efficiency. The objectives of these study is to find out what makes the Internal control System of a manufacturing company, to examine critically the impact of Internal control in the management of the company under these study to access the strength and weakness of Internal control System in the manufacturing organization, to make necessary recommendation on how to correct lapses in Internal control  which may be discovered at the course of the research. Method of data collected, was done through questionnaire oral interview and other relevant literature. Data collected were properly analyzed and frequency table was used in the analysis. The techniques adopted was random sampling techniques, used to get total number of forty (4) staff out of which ten (10) of them were management staff who were interviewed and the rest were given questionnaires. The major findings of this research work states that good accounting system of the company is product of its Internal control System. Recommendation state that, it is imperative that companies should operate with effective Internal control System. 


TABLE OF CONTENTS
Title page
Abstract
Table of content
CHAPTER ONE
Introduction
1.1             Background of the study
1.2  Statement of the problem
1.3  Objective of the study
1.4  Significance of the study
1.5  Research Question
1.6              Research Hypothesis
1.7              Scope of the study
1.8              Definition of terms
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1     Research Question
2.2     Current Literature on Theories and Models
2.3     Summary of the literature Review
CHAPTER THREE
Research  Methodology
3.1     Research Design
3.2     Area of the study
3.3     Population of the study
3.4     Sample size of the study
3.5     Instrument for data collection
3.6     Validation of the instrument
3.7     Distribution and Retrieval of the instrument
3.8     Method of Data Analysis
CHAPTER FOUR
4.1     Data presentation  and Analysis
4.2     Discussion of findings
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1     Summary of findings
5.2     Conclusion
5.3     Recommendations
5.4     Limitations of the study
5.5     Suggestions for further Research
References

Questionnaire 


CHAPTER ONE
INTRODUCTION
1.1     BACKGROUND OF THE STUDY
Internal control is an indispensable element in the life of any organization, organization cannot meet it’s objectives very well without having an internal control. The need to install internal control becomes imperative due to the increase in size and complexity of the activity of the modern organization. The installation of internal control has a lot of impact on manufacturing organization.
Control on the other hand has been identified as one of the essentials of management functions. It is difficult if not impossible to talk about management without control. Control according to Robert. C. apple is an activity that involves checking to see that plans have carried out and derivation attended to control therefore is one element of management to serious organization has it own idea of control over finances, control over expenditure tangible assets and the internal control originated from control.
The statement number one of the institute of chartered internal control as one consisting of one only internal check and internal audit but the whole system of controls, financial or otherwise established by management in order to carry on the business in an orderly manners.
internal control can simply be defined as all measures used by management to regulate and control the affairs of the business without an internal control an organization is likely to be effective and too costly to operate due to constant occurrence of fraud. Regardless of the size, type and occurrence of structure of any organization manger and accountants should know the rudiment of it’s accounting system and internal controls. This will help the managers and other staff to operate the organization effectively and efficiently.
1.2     STATEMENT OF PROBLEMS
*        Does internal control give rise to organization efficiency and good management?
*        Is it possible to have a good accounting system without an internal control system?
*        Can the organization achieve its objectives without internal control?
1.3     OBJECTIVE OF THE STUDY
1        To find out what makes up the internal control system of a manufacturing organization.
2        To examine critically the impact of internal control in the management of the company understudy.

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Item Type: Project Material  |  Size: 62 pages  |  Chapters: 1-5
Format: MS Word   Delivery: Within 30Mins.
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