The Control Environment; A Panacea for Effective Internal Control System in Nigeria's Public Service Entities
Keywords:
control environment, internal control, Panacea, public service entities
Abstract
The study has examined the control environment one of the five components of the COSO internal control integrated framework; which is widely accepted as a model for evaluation of effectiveness of internal control by organizations. Among the five components, the control environment, the focus of this study is widely accepted as the foundation of an organizations entire internal control system. It is generally observed that the internal control system in the Nigerian public entities is very weak, the result is control failures which have given rise to fraud, embezzlement and other corrupt practices which run into billions of naira. The study sought to achieve the following objectives: firstly, identification of factors responsible for weak internal control in public service entities and secondly assessment of the role of the control environment as a panacea to the very weak internal control system in the public service entities in Nigeria. The study is conducted based on desktop and library; both published and unpublished materials were consulted. The study revealed that the managerial style, absence of integrity and ethical values, lack of commitment to competence, organization structure and accountability greatly impact the internal control system in public service entities. The study recommends the adoption of the principles embedded in the control environment for application in the public service entities.
Downloads
How to Cite
References
C Achebe (1983) The Trouble with Nigeria:. 81-105.
E Adegite (2010) Professional Ethics and Compliance by Nigerian Professional Accountant for Sustainable Development. 43(1), 56-64.
S Akindele, Y Afolabi (2013) Leadership and Its Place in Organisations: A Theoretical Synthetic Analysis (Note 1). 2(1), 33.
G Alam, K Hoque, K Oloruntegbe (2010) EXAMINING TEACHER PERSPECTIVES ON INCLUSIVE EDUCATION: INSIGHTS FROM SOUTH AFRICAN EDUCATORS. 4, 1202-1214.
M Armstrong (2003) Armstrongs Handbook of Human-resource Management Practice (11th ed.). 18(4).
Auditnet (2022) internal-controls-primer.
D Bauman (2013) Leadership and the three faces of integrity. 24(3), 414-426.
Bernard Gallagher (2022) Establish an Effective Internal Control Environment That Reflects Your Organization's Values.
Bob Briner, Ray Pritchard (2008) The Leadership Lessons of JESUS: A timeless Model for Todays Leaders.
H Briston (1981) Politics and Educational Change.
Lillas Brown (2001) Leading Leadership Development in Universities. 10(4), 312-323.
R Brumbach (1988) Crisis Management in Institutions of Learning: www.Htpp/:Crisis.
J Downe, R Cowell, K Morgan (2016) What determines ethical behaviour in public organizations: Is it rules and/or leadership?.
Dr, Junaidu Muhammad, Dr Kabir Tahir, Hamid (2014) Leadership Shapes Employees' Readiness to Change: The Mediating Role of an Organizational Culture of Effectiveness.
C Ekene, A Ugwunwanyi (2016) Leadership and Economic Development in a Developing Economy: A Critical Look at the Nigeria's. 4(6), 105-114.
Emma Zhang (2016) What Is Internal Control Environment.
Benedicto Flavianus, Ng (2016) eni, Theoretical Aspects Underpinning Public Sector Audit and Financial Accountability in Tanzanian Local Government Authorities (LGAs). 5(1), 46-53.
E Hedger, A Blick (2008) Enhancing Accountability for the use of Public sector resources": How to improve the effectiveness of public accounts committees.
Inshik Seol, Joseph Sarkis, Frank Lefley (2011) Factor Structure of the Competency Framework for Internal Auditing (CFIA) Skills for Entering Level Internal Auditors. 15(3), 217-230.
Isaac Clarke (2020) Establishing an Effective Internal Control Environment.
A John, A Musa (2014) Delay in the Administration of Criminal. 22. Justice in Nigeria: Issues from a Nigerian Viewpoint. 26, 130-138.
Kathryn Christie, Koe Fellow Leading with integrity; A Discussion Paper prepared for Queens School of Business. 78.
Kenneth Everard, Bernard Shilt (0979) The cultural environment of international business. Vern Terpstra, Professor, University of Michigan. Cincinnati (Ohio): South‐Western Publishing Co., 1978, 280 p. $6.95. 20(3), 2-3.
Kiely Kuligowski (2022) How to Be an Ethical Leader: 10 Tips for Success.
Laurie Mullins (1996) Management and Organisational Behaviour. 128.
Joan Marques (2010) Five principles that will determine the new mainstream. 19(4), 39-42.
Michael Akinbo, Damilareojo (2022) Management Role In Ensuring An Effective Internal Control System.
Michael Ramos (2004) Assessing the Effectiveness of Internal Control.
Michael Lebeouf (1995) The Greatest Management Principle in The World Getting Results: The Berkley publishing Group. 200, 951-8891.
Mike Nurse (2018) The Control Environment: The Foundation of an Effective Organizational Internal Control System.
L Mullins (2000) Management and Organizational Behaviour (6th Edn) Italy.
Myles Munroe (2014) The power of character in leadership; How values, Morals, Ethics and Principles Affect Leaders.
F Naran (1992) Your role in shaping ethics. 11-12.
Yemisi Olanrewaju, Esther, Sanni, Mubaraq, Ismaila Aliu, Daudu (2020) Standards of Behaviour and Performance in Nigerian Public Sector Using Mixed Method Approach. 5(3).
Makwe, Uzoma (2015) Insurance Sector Development and Economic Growth in Nigeria, 1980 -2014. 04(07).
Michael Palanski, Francis Yammarino (2007) Integrity and Leadership:. 25(3), 171-184.
S Robbins, T Judge (2013) 3 Multiproducts Limited. 206-211.
A Sanda, A Mikailu (2010) Corporate governance mechanisms and firms' financial performance in Nigeria. 2(1), 22-39.
Marion Spendlove (2007) Competencies for effective leadership in higher education. 21(5), 407-417.
D Ssonko (2010) Ethics, accountability, transparency, integrity and professionalism in the public service: The case of Uganda. Working papers presented at capacity building workshop for public sector human resource managers in Africa on.
P Stephen, Robbins (1993) Organizational Behavior Concepts, Controversies, and Applications.
Kiran Sudha, M Shahnawaz, Anam Farhat (2016) Leadership Styles, Leader's Effectiveness and Well-being: Exploring Collective Efficacy as a Mediator. 20(2), 111-120.
Urton Anderson, Margaret Christ, Diane Janvrin (2011) Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on The Institute of Internal Auditors' Proposed Enhancements to the International Professional Practices Framework (IPPF). 9(1), C23-C33.
(1996) Aid Management Programme Training Component Module 3 Financial Management.
Published
2024-01-04
Issue
Section
License
Copyright (c) 2023 Authors and Global Journals Private Limited
This work is licensed under a Creative Commons Attribution 4.0 International License.