EFFECTIVE INTERNAL CONTROL SYSTEM AS A MANAGEMENT TOOL FOR FRAUD PREVENTION IN BORNO STATE BOARD OF INTERNAL REVENUE

Abstract

The internal control system is not even established in some
organization and even when established it is not given proper
functioning because effective control system is very critical for the
existence and sustainability of any organization. The objective of this
paper is to examine the board of internal control system. Descriptive
statistics such as simple percentage and chi-square were used. Data
was generated through question. Both primary and secondary sources
of data were employed. That findings revealed that control has played
vital roles on accountability and fraudulence on generations of
revenue, most of the staff accepts that control has direct being on their
roles which effective control had their attitudes positively. The paper
recommends that the board should adopt additional measures to
generate revenue so also proper channels of communication should
adopt to inform the staff with new means and information.