TOPIC
Influence of culture and structure on implementation of internal control:A case study of Awgu local government of Enugu State Nigeria

AUTHOR

Anzor Edith Chima

ABSTRACT
This study examined the influence of culture and structure on implementation of internal control: A case study of Awgu local government of Enugu State Nigeria. The findings revealed that culture and organisational structure hinder effective implementation of internal control. The findings revealed that direct line managers do not sanction their subordinate for misconduct, and the Chairman who is the Chief Executive Officer and Chief Financial Officer neither understood duties of staff nor hold regular meeting with staff on ways to ensure internal control. Therefore, appointment of the elected Chairman
who is not a qualified accountant to be the Chief Executive Officer and Chief Financial Officer in Nigeria local government is a major flaw and hindrance to effective internal control over financial, management and operational procedures.
Keywords: Influence, culture, structure, implementation and internal control.

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PUBLISHED

2023-01-11

HOW TO CITE

Anzor Edith Chima (2023).Influence of culture and structure on implementation of internal control:A case study of Awgu local government of Enugu State Nigeria. IAA Journal of Arts and Humanities, 10(1):76-75.