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INTERNAL CONTROL IN GOVERNMENT ESTABLISHMENT  A CASE STUDY OF PRODA ENUGU 

ABSTRACT
This work titled Internal Controls in Government Establishments – A case study of Project Development Institute (PRODA) Enugu spans through five chapters.The chapter ushers in the introductory aspect of the work. Such specific issues as statement of the problem, purpose of the study, significance of the study and methodology are discussed.  The chapter concludes with the formulation of a working hypothesis and the definition of terms used.The second chapter deals with a review of related literature. This chapter proves to be quite exciting as the writer got exposed to numerous works abounding in this area. Both local and foreign related literature are viewed.The chapter three discusses in its great details the research methodology adopted.  It goes on to highlight such areas as sources of data, the survey instruments used and finally the statistical treatment and analysis of data collected.The fourth chapter introduces what can be considered as the main substance of the work for data unless properly presented, analyzed and interpreted would remain meaningless.  This chapter precisely does that.

CHAPTER ONE

INTRODUCTION

1.1  BACKGROUND OF THE STUDY

Auditing standards and guidelines (A.S & G) S. 204 define Internal Control as “the whole systems of control both financial and otherwise established by management in order to carry on the business of the enterprises in an orderly and efficient manner, ensure adherence to management policies, safe guard the assets and secure as far as possible the completeness and accuracy of the Records. The individual components of an internal control systems are known as ‘controls’ or ‘internal control’.The earliest known form of accounting is stewardship accounting and it has its origin far back in 45000 BC.  Great land owners would not manage their own land but would appoint persons called stewards to manage the land.  
Essentially, stewardship accounting involves the orderly recording remained primitive until in recent times.Indeed, the accounting concepts and procedures in use today for the accounting concept of transactions could be credited to the Italian merchants during the early part of the renaissance.  
The main principles were set by Luca Pacioli in his famous treatise “Summa de Arithmetical, geometrical, proportion, et proporionalita”.  (Double entry Book Keeping) published in Venice 1494.Stewardship Accounting gave way to Financial Accounting during the industrial revolution. 

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