INTERNAL CONTROL SYSTEM IN MANUFACTURING INDUSTRIES

INTERNAL CONTROL SYSTEM IN MANUFACTURING INDUSTRIES

(A CASE STUDY OF LIFE BREWERIES LIMITED ONITSHA)

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ABSTRACT

There is a need for strong internal control system in manufacturing organization to make sure that organization assets are safe guarded.

Considering the importance of internal control to life Breweries limited Onitsha the researcher deems it necessary to study the effectiveness of internal control.

Officers of the organization were interviewed and their records were also examined related tools were also reviewed by the researcher.

The researcher revealed that the organization applies internal control measurers though weak, because of the nature of human beings.

The researcher recommends that the company should review their operation, measure applied and improve in their system of internal control by training their staffs and changing the corrupted ones.

 

TABLE OF CONTENTS

Title page                                                                                     ii

Approval page                                                                             iii

Dedication                                                                                   iv

Acknowledgement                                                                       v

Abstract                                                                                       vii

Table of content                                                                           viii

CHAPTER ONE

  • Introduction           1

1.1     Background of study                                                         5

1.2     statement of problem                                                         6

1.3     Purpose of the study                                                          6

1.4     Significant of the study                                                      7

1.5     Statement of hypothesis                                                     7

1.6     Scope of the study                                                             8

1.7     Limitation of the study                                                       8

1.8     Definition of terms                                                            9

CHAPTER TWO          

  • Review of related literature 11

2.1     Introduction                                                                       11

2.2     Internal cheek and internal audit                                        14

2.3     Internal control in manufacturing industries                      24

  • Delegation of duties 29

CHAPTER THREE

  • Research design and methodology 33

3.1     Sources of data                                                                  33

  • Sample population and size 34
  • Method of data collection 34
  • Sources of data 35
  • Description of questionnaires 36
  • Method of data analysis 37
  • Method of typing hypothesis 38

CHAPTER FOUR        

  • Data presentation and analysis 40

4.1     Data presentation                                                               40

  • Interpretation of data 48
  • Analysis of data 50

CHAPTER FIVE

  • Summary of findings, conclusion and recommendation 55

5.1     Finding                                                                              55

5.2     Conclusions                                                                       56

  • Recommendation                                                   56

Bibliography                                                                      58

Appendix (ices)

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