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THE EVALUATION OF INTERNAL CONTROL SYSTEM OF NEPA

THE EVALUATION OF INTERNAL CONTROL SYSTEM OF NEPA

(A CASE STUDY OF ENUGU DISTRICT)

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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
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CHAPTER ONE

INTRODUCTION

  • Background of study

  • Statement of problem

  • Purpose of study

  • Significant of study

  • Research question/hypothesis

  • Scope of study/limitations


 

 

CHAPTER TWO

LITERATURE REVIEW

  • Introduction

  • Types of internal control

  • Internal control in specific areas of a commercial enterprise

  • Objective of internal control

  • Some important aspect of internal control system

  • Segregation of power or duties

  • Physical control over asset and records

  • Independent checks on performance

  • Limitation and assumption on the effectiveness of internal control

  • Control environment and control procedure

  • Internal control questionnaire

  • Functions of internal control questionnaire

  • Brief history of electricity industry in Nigeria

  • National electric power authority (NEPA)


 
CHAPTER THREE

          RESEARCH METHODOLOGY

  • Population of study

  • Sample design

  • Source of data

  • Research instruments

  • Method of data analysis

  • Problems encountered in data collection process


 
CHAPTER FOUR

DATA PRESENTATION AND

  • Questionnaire distribution and take of return

  • Analysis of data

  • Personal (oral) interview


 
CHAPTER FIVE

Summary of findings conclusion and recommendations

  • Summary of findings

  • Conclusion

  • Recommendations


Bibliography

Appendixes

CHAPTER ONE


 

INTRODUCTION

Background of Study

          The statement on study auditing standards defined internal control as being not only internal check and internal audit but the whole system of controls, financial or otherwise, establishment by management in order to secure, as far as possible, the accuracy and reliability of the records run the business in an orderly manner and safeguard the company’s assets its objective being the prevention or early detection of fraud and errors.

One of the major factor believed to restrict efficient performance of most Nigeria public sector enterprise is un-serious approach towards accountability.  There is a great need to establish internal checks and auditing system as well as defining a control of financial  and management procedure so as to carry on the operations of the enterprise in a way as to guard against the possibility of not only fraudulent practices and financial recklessness but also enhance performance and public confidence the enterprises.

National electric power Authority (NEPA) is an important public enterprise in Nigeria established by decree No.24 of 1st April 1972, with the amalgamation of Electricity corporation of Nigeria (ECN) and Nigeria dams Authority (NDA).  NEPA was empowered to maintain an efficient, co-ordinates and economic system of electricity supply to all the nooks and cranny of the nation.

It’s operations especially it’s financial management and control system has been subject  of intense debate.  This is as a result some unsatisfactory performance as evidenced by near darkness all the time.

There is need to look at the internal control system in NEPA and it’s operational performances in the area of efficiency

 

1.2     Statement of problem

The national electric power, authority (NEPA) has the statutory function of catering for the electricity needs of the nation Nigeria.  But the power supply  has some factor contributing to power interruption.  This interruption has terminology, which is termed

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