THE EFFECT OF INTERNAL CONTROL SYSTEM IN THE ORGANIZATIONAL PERFORMANCE OF PUBLIC ORGANIZATIONS “A CASE STUDY OF FEDERAL INLAND REVENUE SERVICE (FIRS), NIGERIA.

Abstract

Internal control mechanism in organizations cannot be overemphasized. This is a result of the fact that it had indeed helped specific organizations in different capacities, especially, in line with ensuring organizations achieve set missions and visions. Public sector in Nigeria is characterized by ineptness and frauds, as often revealed in news. There are five components of internal control and this study focused on one of them, referred to as control activities. This research examined one of the components of internal control (control activities) and the performance of FIRS Nigeria as an organization. Well-structured questionnaire was used to elicit data for this study. The retrieved data was analyzed descriptively and presented in tables and charts. The data revealed that there is a functional internal control mechanism in FIRS; the internal control has been able to help deter fraudulent individuals from exhibiting their tendencies. Conclusively, it was established that internal control has aid organizational performance, premised on the fact that there is ethical disposition of staff members towards their work and increased revenue generation.