Assessment of the Effectiveness of Internal Control Systems of Adamawa State Ministries, Departments
Aim: This study explores the efficacy of the Ministries, Departments and Agencies (MDAs) of Adamawa state's internal control systems (ICS).
Study Design: Research design for surveys.
Study Position and Duration: Sample: 2019 Ministries, Departments and Agencies in Adamawa State. Methodology: The sample size of the study was one hundred and sixty-five (165) target respondents, consisting of all heads of MDAs, finance directors, internal auditors, and two main ministry, department, and agency accounts and audit staff. The primary data was used in the research and the questionnaire was used to obtain data used for interpretation. The efficacy of the internal control systems was evaluated using descriptive statistics in four dimensions: control environment (CE), control activities (CA), information and communication (IC) and control monitoring (MC), while the ANOVA test was used to test the study hypothesis. Results: The study found that the efficacy of ICS in Adamawa state for the MDAs was strong. In general, for CE, CA, IC and MC, the Departments group had the highest ranking. This is reflected in their efficacy overall. Other categories (Ministries & Agencies), however had moderate ICS effectiveness, especially the agencies that had the lowest CE and CA ratings. Recommendation: The study recommends that by careful monitoring and separate reviews of their control systems, departments can retain their level of internal control systems. This will help boost or sustain their internal control systems' current standard. Via mechanisms such as a commitment to transparency, ethical standards and competence and monitoring practises, ministries and agencies should improve their control environment by ensuring that illegal transactions are not processed and that further safeguards are placed in place to prevent over-expenditure. It will make the other elements of internal controls more functional. Please see the link :- https://www.journalajeba.com/index.php/AJEBA/article/view/30276