TABLE OF CONTENTS
Title page                                                                                        i
Dedication                                                                                       ii
Certification                                                                                    iii
Dedication                                                                                       iv
Acknowledgement                                                                          v
Abstract                                                                                           vii
Table of Contents                                                                           ix
List of Tables                                                                                  xiii
CHAPTER ONE:           INTRODUCTION
1.1    Background of the Study                                                     1
1.2    Statement of the Study                                                        3
1.3    Objective of the Study                                                         4
1.4    Research Question                                                               5
1.5    Research Hypothesis                                                            6
1.6    Significance of the Study                                                    7
1.7    Scope of the Study                                                               8
1.8    Limitation                                                                             9
1.9    Definition of Terms                                                             10
CHAPTER TWO:         LITERATURE REVIEW
2.1    Introduction                                                                          12
2.2    Concept of Internal Control                                                13
2.3    Internal Audit as a Check on Internal Control                  17
2.4    Internal Check                                                                      21
2.5    Concept of Accountability and Transparency                   23
2.6    Limitation of Internal Control System                                        25
2.7    Review of Previous Studies                                                27
2.8    Summary                                                                              30
CHAPTER THREE:    RESEARCH METHODOLOGY
3.0    Introduction                                                                          32
3.1    Research Design                                                                  33
3.2    Population of the Study                                                       33
3.3    Sampling Method                                                                34
3.4    Sampling Procedures                                                           34
3.5    Research Instrument                                                            35
3.6    Analysis of Data Collected                                                 36
3.7    Statistical Tools and Analytical Procedures                       36
3.8    Limitation of Methodology                                                 37
CHAPTER FOUR:       DATA ANALYSIS RESULTS AND DISCUSSION
4.1    Introduction                                                                          39
4.2    Data Analysis                                                                       39
4.3    Analysis of Responds/Items on the Questionnaire                   44
4.4    Testing of Research Hypothesis                                           51
4.5    Discussion of Findings                                                        57
CHAPTER FIVE:         SUMMARY, CONCLUSION AND RECOMMENDATION
5.1    Introduction                                                                          60
5.2    Summary                                                                              60
5.3    Conclusion                                                                           62
5.4    Recommendation                                                                 63
5.5    Suggestion for Further Studies                                            65
References                                                                            66
Appendix                                                                              69
Questionnaire