Internal Control System In The Administration Of Wages And Salaries In Ministries (A Case Study Of Selected Ministries In Imo State)

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Project and Seminar material for Accountancy

Project and Seminar material for Accountancy


This research work is dedicated to the Lord God Almighty the giver of life, for his unfailing love and infinite mercies, who have given me the strength, the guidance, wisdom and immeasurable mercies towards my academic life


It is my unconditional desire to express my profound appreciation to those whose effort and counseling helped to carry out their research project successfully. Idea and information have been drawn from numerous books, journals and reports. I am certainly indebted in varying degree to the authors of all the publication I used.

I wish to thank my project supervisor Mrs Emeh Y. lecture of federal Polytechnic Nekede Owerri, who tool the pain of going through the project and making necessary correction to conclude this project.

My love and gratitude also goes to my parents Mr. and Mrs. Henry & Helen Okechukwu for the wonderful way they gave being departing me more especially their financial support and advice. Also to my lovely sisters for their prayer towards my academic session.

My immense gratitude goes to my beloved lecturer Mr. B.N Okezie (HOD) of the department of Accountancy federal Polytechnic Nekede Owerri. and also Mr. C.A Osundu for their advice and fatherly co-operation towards my academic.

I will ever remember the company of my friends and well wishers and also to the entire member of accountancy department (ND2 2010/2012) for their co-operation


The importance of internal control in the administration of wages and salaries in ministry cannot be over emphasized. It is the responsibility of management to establish and maintain an effective internal control system that will enhance the attainment of organizational goals.

Therefore, this study seeks to find out what extent the effectiveness of internal control system in ministries in Imo State can checkmate frauds. To carry out this assignment both the primary and secondary sources of data were used. A descriptive design was adopted for the study. One hundred and twenty questionnaire were distributed but only one hundred were returned. All the two were testing using Chi-square at 0.05 level of significance.

One accepted the null and rejected the alternative indicating that gross payment in the ministry is not inflated while the other one reject the null and accepted the alternative indicating that there is a significant relationship between an effective internal control and financial accountability.

The summary of the finding revealed that

  1. There exists an internal control system in ministry.
  2. That there is a laid down procedure but the problems lies in its operations
  3. Those handling cash or near cash item are properly checked but sometimes superiors may encourage those handling cash to spend it inappropriately.
  4. Importance is attached to the separation of duties in the area of execution and custody of cash and bank reconciliation.

Based on the findings the following recommendations were made.

  1. It is suggested that all wages and salaries irrespective of the amount should be paid by cheque as to allow the authenticity of wages and salaries payment.
  2. It is strongly recommended that workers should be effectively motivated to attain organizational goal.
  3. Young officer should be made aware of the internal control measure in the environment in which they operate.

Table Of Content

  • Title page
  • Approval page
  • Dedication
  • Acknowledgement
  • Abstract
  • Table of contents

Chapter One

  • 1.0 Introduction
  • 1.1 Background of the study
  • 1.2 Statement of the problem
  • 1.3 Objectives of the study
  • 1.4 Research questions
  • 1.5 Significance of the study
  • 1.6 Scope of the study
  • 1.7 Limitation of the study
  • 1.8 Definition of terms

Chapter Two

  • 2.0 Literature review
  • 2.1 Definition of internal control
  • 2.2 Principles of internal control
  • 2.3 Importance of internal control
  • 2.4 Objective of internal control
  • 2.5 Internal control environment
  • 2.5.1 A good account system
  • 2.5.2 Personnel quality and welfare
  • 2.5.3 Organization structure
  • 2.5.4 Internal Audit
  • 2.5.6 Characteristics of reliable
  • 2.6 Component of internal control
  • 2.6.1 Internal Audit
  • 2.6.2 Internal check
  • 2.6.3 Financial control
  • 2.6.4 Moral control
  • 2.7 Type of internal control
  • 2.7.1 Organization
  • 2.7.2 Segregation duties
  • 2.7.3 Physical
  • 2.7.4 Authorization and approval
  • 2.7.5 Arithmetical and accounting
  • 2.7.6 Personnel
  • 2.7.7 Supervision
  • 2.8 Management
  • 2.9 Limitation of the effective

Chapter Three

  • 3.0 Research methodology
  • 3.1 Introduction
  • 3.2 Restatement of the research question
  • 3.3 Research design
  • 3.4 Sampling procedure
  • 3.5 Data collection and allocation
  • 3.6 Statistical tools
  • 3.7 Questionnaire design

Chapter Four

  • 4.0 Presentation, analysis and interpretation
  • 4.1 Questionnaire analysis
  • 4.1 Analysis of questionnaire respondent

Chapter Five

  • 5.0 Summary of findings
  • 5.1 Conclusion
  • 5.2 Recommendation
  • 5.3 Bibliography
  • 5.4 Appendix
  • 5.5 Questionnaires

Chapter One

1.0 Introduction

1.1 Background Of The Study

Ministries faced and saddled with the responsibility of administration of wages and salaries. The need for this arises so as to eliminate the case of ghost workers, to ensure that standards are maintained and adhered to, to ensure that workers are paid at the appropriate rate and to detect fraud by managers or other persons.

These motives led to the introduction of an internal control system which has been defined in statement on auditing (U.4) as being “not only internal check and internal audit but the whole system of control, financial and otherwise, established by management in order to carry on the business of the company in an orderly manner, safeguard its assets and secure as far as possible the accuracy and reliability of its records”.

It is known fact that management in all ministries irrespective of their size and nature has financial statement as their main vehicle for presenting accountability and stewardship to the shareholders of their ministries.

Accounting to LYNN (1983) “The statistical data that must be estimated and accumulated to plan and control virtually all operation of ministries are best used in conjunction with financial data”. It can then be deducted that accountability and stewardship are best rendered in form of financial statement.

Hence, management must device adequate means of promoting efficiency in operations safe guarding resources from fraud and other forms of mis-management and creating a reliable atmosphere over recorded transaction. This necessitates the concept of internal controls system in any ministry. If a financial statement is to present a true and view, then there must be effective control at all facts of ministries.

Internal control includes internal checks, internal audit and other forms of control like budgets, budgeting control, variance analysis etc. internal control ensure the division of the whole work of an organization such that the work of one person is complementary to another or is proved independently so that fraud cannot be perpetrated without being detected. Frauds are perpetrated and concealed because of the weakness that exists in a control system established by management.

In most case, wrong and effective procedure are exploited by unscrupulous members of staff at all levels in the organization hierarchy. Thus a ministry that ignore the importance of internal control mechanism against fraud and other irregularities are highly susceptible to the risk of being defrauded

Taylor (1982) stated that “ministries that use one payroll cheque require at least two signatories before the cheque can be cashed in the bank to guard against the unscrupulous employee who may want to defraud the company by signing the cheque”.

He opined that without control in an accounting system, it would be very difficult for a ministry to protect its resources, rely on its records or in the effect of the accounting. He further stated that the effect of the accounting provision in the foreign corrupt practice Act (FCPA) is to require public companies to maintain reasonable and effective financial records and an adequate system of internal control.

To emphasize the concept of internal control system, further, in making up wages sheets, one operator may enters their time from their time cards. This ensures that no “dumming” workmen are paid wages. A proper internal control system ensure reliability of financial statement by ensuring that wages and salaries are paid correctly and in their true value so that frauds, errors be erase or detected.

The installation of an effective internal control system is one step towards the achievement of true and fair financial records and the implementation and adherence to the control system is another. The benefits derived from maintaining effective internal control system by ministry with respect of the administration of wage and salaries cannot be over-emphasize. The study therefore is concerned with the effectiveness of the internal control system in the administration of wages and salaries in ministries in Imo Stat. the emphasis will be the factors affecting the effectiveness of their internal system in the area of administration of wages and salaries.

1.2 Statement Of The Problem

Internal control in some ministries dates back to the period when such ministries were established. The purpose of this study is to remedy the situation were people intentionally or unintentionally perpetrate frauds, act of mis-management and without being detected its purpose has been to guide, detect and print out lapses that made mismanagement and misappropriation a possible act.

It has remained controversial whether or not these ministerial have actually allowed the internal control system to function. Their performance is very dismal and their future appear gloomy with the constant report of the lackadaisical attitude of managers and other employees towards their jobs. The incidents of ghost workers manipulation of accounts, pilferages, errors, fraud, theft of government properties still occur.

The question still remains, why do these problem still exist despite the internal control system in operation to check them?

The extent to which such problem that inhibit ministries from effective operation of internal control system depends on how deep rotted and fundamental they are:they includes

  1. Tendencies for staff t shortcut the system.
  2. Tendencies for informal changes in responses to new situation.
  3. Tendencies to perpetrate elaborate and costly producers when the need has passed.

Despite these problems, the following area suggestions available to management to tackles the problems.

  1. Plan the organization effectively
  2. The duties and responsibilities of the staff should be stated and separated.
  3. Physical checks on personnel and assets should be done and a system should be designed to limit access to assets to authorized personnel only.
  4. Embark on a full authoritarian and recording producer
  5. Ensure proper arithmetic in the administration of wages and salaries

1.3 Objectives Of The Study

The main objective of the study is to improve efficiency, profitability, viability and accountability of the entire organization. it is also the purpose of this research to see if there is internal control existing in ministries in Imo State in the area of administration of wages and salaries. If there is, investigation into how effectively and efficiently the internal control system is well be done. The study will also make efforts.

  1. To ascertain whether there is an adequate division or segregation of duties.
  2. To ascertain whether there is a system of adequate authorization and recording to provide reasonable accounting control over the administration of wages and salaries.
  3. To know the steps taken when inefficiency is detected and the effort on the firms accountability
  4. To determine whether adequate corrective measure are taken and measure to prevent further occurrence of the defects in the system.
  5. To carry out critical appraised of the system in whole and make recommendation where inefficiency.

1.4 Research Questions

  1. Are the internal control system of ministries adequate?
  2. How can the incidence of fraud in the administration of wages and salaries be minimize or dedicated.
  3. Can employees be paid for work not done?
  4. Can gross pay be inflated in any way?
  5. Can errors occur in pay roll deduction?
  6. Whose duty is to prepare the payment schedule?

1.5 Significance Of The Study

This study will be of great importance to administrators and directors in ministries. The area that focuses on the factor affecting the effectiveness of internal control will enable them to identify and take care of those factors.

To a student it will serve as a guide and will enable him discuss and improve upon the issues handled by this study.

To ministries a good understanding of the internet dangers in the control system will be of immense benefit and will help reduce if not eradicate fraud and other form of indiscipline and corrupt practices.

1.6 Scope Of The Study

Our scope of the study is restricted to ministries in Imo State with regard to internal control system in the administration of their wages and salaries. The study will involve top middle and low management.

1.7 Limitations Of The Study

Time constraint most of the limiting factor followed by lack of adequate material due to non-compliance of individuals.

1.8 Definition Of Terms

Internal Control

In statements of auditing (U.4) is “not internal check and internal audit but the whole system of controls, financial and otherwise established by the management in order to carry on the business of the company in an orderly manner, safeguard its assets and secure as far as possible the accuracy and reliability of its records

Internal Check

In statement of auditing (U.4) is “the allocation of authority and work in such a manner as to afford checks on the routine transactions of day to day work by means of the work of one person being proved independently by another or the work of a person being complementary to that of another”.

Internal Audit

“A review of operation and records sometimes continues, undertaken within a business by specially assigned staff”.


This is the act of getting things done more especially management of business, through planning, organizing, co-ordinating and controlling of its human and materials resource towards the achievement of predetermined objectives.


Auditors classify it as the deliberate steps taken by one or more person to deceived or mislead with the objective of mis-appropraiting assets of business therefore distorting an organization apparent financial performances or strength

Current Liabilities

Those liabilities owing to creditors that must be paid within the following accounting period e.g salaries and wages earned but not paid interest due to obligations of the business, taxes and proposals dividends.


This is the study of how, systematically examine, investigate and consider financial statement, financial data, book of account, relevant and reliable, sufficient evidence to express opinion on financial statement or situation.


This is the process of identifying measuring and communicating economic information to permit or allow informed judgment and decision by user of the information auditor

I bet you, the complete material is fully loaded. This is just an excerpt. The Material is in MS-Word Format which you can easily edit and is comprehensive for a complete research work for this topic

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How to nail it on the head during your project defence

You are through with writing that project. Now what?

You have found yourself at that point where you have to defend what you have written. Of course you have to stand in front of your supervisor and other literary personalities to prove that you know what you wrote in your project paper. Unfortunately, the more you think about it, the more it looks like you are about to face a legion. It is not a war. But the emotion of dread welling up inside of you makes it look like one. So now you are asking yourself questions.

  • How am I going to start?
  • I hope I will do well enough to get an A.

You really want to nail it, but you need to come to terms with exactly how to get everything in perfect control. Especially your emotions of fear that seem to make a wreck of you every time you think about public speaking.
So here is the deal. I want to help you avoid that feeling that would ruin your precious moment if you dare to let it. And we are going to do it together.

I am going to highlight some very important tips to help you get in control for you to be comfortable enough to move from that feeling of DREAD to CONFIDENT; and making an awesome Impression for that great rating your supervisors should be giving to you so freely.

Consider these tips as you prepare for your defence. We will be taking them one after the other so here we go.

Watch Your Body Language And Keep It Confident:

Can you tell that a person is falling apart if they look confident? … If I can second guess you rightly, am sure you answered no to that question. Remind yourself that you need to come out that way. Now this might seem like a huge big deal when you are dealing with the foreboding. Maintaining a poise of confidence is very important. So find your most comfortable position, sitting or standing and draw up your body. You must exude confidence. It is something you need to do for yourself. People can only see what you allow your body language to show. So you must endeavour to put that out. Remember the story of David and Goliath? … At the end of your defence day, you want to be David.

Dress In Your Most Comfortable And Impressive:

Am sure this one is a no brainer. However I must highlight that you choose comfortable pieces. You don’t want to look so good and yet look like you were forced to wear something that does not belong to you. It’s great to ensure that as impressive as your clothes are on you, that they are also very comfortable.

Speak With Authority:

Going hand to hand with that aura of confidence is your most powerful asset:your words. If you look that confident, your words must not come out like whimpers. To be able to pull this off, you definitely need to speak as deliberately as possible in expressing yourself. Let them also hear what they see.

Use, Your Gestures:

I have often found this to come to my rescue in dealing with shyness and conveying my confidence. Usually it gives you an edge to also drive home your point. You must, however, ensure that you do not over use it. It doesn’t mean that your hands should be flying all over the place. That would be absolutely unnecessary. If you do this well, after a while you will realize that you are not as self-conscious as you used to be at the very start. For most situations, it would have completely disappeared altogether; leaving a really confident you talking.

Have A Good Opening And Closing Line:

Make sure you have perfected a good opening line. You should also be armed with a good closing line too. Try and rehearse it to a friend. If for the first time you presented it, your friend does not say “wow, that’s beautiful” or something like that; just know you need to keep refining it until you get the perfect line. Both opening and closing lines will go a long way in how impressed your panel gets to rate you high.

Make Sure You Know Your Work:

Certainly you should understand how important it is to know your own work from start to finish. Not having in-depth knowledge of your own work is tantamount to a suicide mission. Why should you kill yourself?
When all is said and done, this is what you came to defend in the first place. You should know your work from A to Z.

Prepare For The Questions:

Now this part is truly essential. You must be sure you do not floor all the good work you did on your presentation by not answering correctly. You must pay attention to the questions you are asked to be sure you will give the right answer. Many people get it wrong at this stage and spoil their good presentation. When you do not understand any question do endeavour to ask the person to expatiate what they mean before you answer.

These tips are by no means exhaustive, but applying these tips will give you some necessary advantage you need for a great outcome. Of course that outcome would mean that you eventually earn all your points on this project.

The structure of a good project work

Undergraduate projects in Nigeria is a prerequisite for graduation amongst Nigerian tertiary students who will which to obtain bachelors degree in their respective courses of study such as accounting, banking and finance, business administration and a host of others. Writing an undergraduate project in Nigeria for final year students entails a lot both financially and otherwise. Being able to develop any final year project depends on getting a researchable topic whether it is Accounting Undergraduate project topics, Banking and Finance research topics or banking and finance project topics and materials and it all requires diligent hard work of students who are willing to develop best undergraduate projects in Nigeria and graduate in flying colors.

A typical Undergraduate project in Nigerian tertiary institutions can be said to be divided into five or six chapters depending on the format of the school and course of study which are

1. Introduction

The introduction of an undergraduate project states the main research problem and research argument. What precisely the study is all about and why it is important. It looks at the originality of the research work and how it will fill the gap in other studies. Justification for a research undergraduate topic should not be lengthy before it has been explicitly stated.

Below are the contents in chapter one of an undergraduate research project which includes;

  • Background of the study,
  • Statement of the problem,
  • Objectives or aims of the study,
  • The research questions,
  • Research hypothesis,
  • Significance of the study,
  • Scope of the study,
  • Limitations of the study and
  • Operational definition of terms.

2. Literature review

Literature review of any undergraduate research work, be it business administration project topics or Economics project topics just to mention a few is very critical to securing a high grade in one’s project work. The literature review of a research process uncovers what other writers have written about the student’s topic. A student’s undergraduate research work should include a discussion or review of what is known about the subject and how that knowledge was acquired. The review could conclude with a brief summary of the literature and its implications. The contents of the literature review are the theoretical review, conceptual framework, empirical review and summary of literature review.

3. Research Methodology

This section includes a description of the research methods used in the undergraduate research work such as the sample size, data collection methods, measurement instruments, research data analysis procedures and the population from which the sample was selected.  This section also describes the method used in selecting the sample or samples, validation and reliability of the instruments used in the research work. There are different research statistical techniques used in undergraduate research work such as SPSS, e-views etc.

4. Results & Discussion

This section presents and discusses the data analysis results used in an undergraduate research work, the results of each analysis is being summarized, tabulated, and then discussed for each research question.  Then for each research hypothesis, the statistical test of significance selected and applied to the data is briefly described, followed by a statement indicating whether the hypothesis was supported or not supported.  In presenting the result analyses/summary in an undergraduate project tables and figures and or graph are used to add clarity to the presentation.

5. Summary, Conclusions And Recommendations

This section summarizes the findings of the study in an easy to understand manner.  It also explains the practical implications of those findings, and points to recommended directions for future research in that area.


This is where every source cited in the undergraduate research work is being included. Every undergraduate research work must be properly referenced for its authenticity.

Choosing A Good Project / Research Topic

Students in Nigerian universities these days wish to choose a very simple project topic/material. There is no issue choosing a simple project topic; the only problem is your ability to choose a good project or research topic that your supervisor will easily approve for you.

Most project supervisors really want to see how good his or her project student understands his or her surrounding through the kind of topic he or she chooses for their project work.

There are some project topic that are not reject-able; for instance in Nigeria of today; what do you think is the major issue on ground now?

If a project student can choose or craft a topic on the effect of dollar increment on the economy of Nigeria. Such project topic will be very interesting to write on.

Now what are the qualities of a good project topic?

  1. The materials for the project topic must be easily assessable.
  2. The project topic itself must be meaningful.
  3. The variables must be able to give a clear aim of the project topic.

What do I mean by variable?

Well I am deriving my point from the area of project writing; the variables here are those main words in the project topic.

Like the above project topic; the effect of dollar increment on the economy of Nigeria. You can see the main variables that really define this project topic are:dollar, increment and economy.

Before you present your topic to your project supervisor, first of all understand your project topic, and then secondly try to do some research for your topic to see if at least you can get up to 60% of what you need to write the complete project.

I said that above because you might have a very nice topic that the materials are not available online and there are no books as regard the topic; in this case the project topic becomes difficult for you even though the topic is catchy.

What do I mean by your topic being assessable?

Well what I mean is very simple and easy to understand. Simply pick your project topic, type it on google and see if you will have at least a good background for the topic you are writing on.

If you can have a good background for your project topic and you can understand the problem associated with the project topic, then I believe the aim of the project is not far-fetched.



Samuel Obiora Blessed is the CEO and founder of Samphina Academy ( a.k.a Nigeria Students Media, the youngest engineering graduate of Federal Polytechnic Nekede in 2017 and the engine brain behind this great platform. He is the man behind the scene, filled with many potentials, a musician as well as a pro developer with the interest of Nigerian students at heart.

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