Impact of internal control on organisational performance.

      Аннотация: The series of business failures and corporate scandals have been identified by KPMG to be as a result of weak internal control system. The failure of Enron in 2001 caused a precipitous decline in investor confidence in the capital markets. The federal government through the regulatory authorities has responded to this, by passing guidelines using SAS2 under information which is to be disclosed in financial statements. The guidelines codified the responsibilities of corporate executives, corporate directors, lawyers, accountants and created a board oversight regime for auditors of public companies. In seeking to enhance accountability and restore investor’s confidence, the guidelines emphasizes the critical role of internal control over financial reporting. This gave rise to the need for corporate governance especially in public institutions. This project work takes a look at the impact of internal control on organizational performance using a case study of Ecobank Nigeria Plc. The main purpose of this study is to examine the impact of internal control on organizational performance i.e. how as internal control aid organizational performance in Ecobank Nigeria Plc.

Ключевые слова: Internal Auditor, Internal Control, Organisation performance