ASSESSMENT OF INTERNAL CONTROL SYSTEM IN GENERAL HOSPITAL MINNA, NIGER STATE

ABSTRACT The internal control system is the major part in any organization. “Internal control is the process designed and affected by those charged with governance, management and other personnel to provide reasonable assurance about achievement of entity’s objectives with regard to reliability of financial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. This research examines the assessment of internal control system in general hospital Minna on the activities being use to ensure internal control, in achieving the objectives and how the internal control system project the image of organization population of this study is general hospital Minna, Niger State using a sample of 30 respondents through purposive or deliberate sampling 30 questionnaire distributed to respondents and 28 was retrieved. The descriptive statistics and chi-square techniques. The data were analyzed using descriptive statistic and chi-square techniques was used. The result of this research shows that internal control has significance effect on the activities being use to ensure internal control, in achieving the objectives and how the internal control system project the image of the general hospital to the public. Thus, the research recommends that for that management authority should increase an effort to ensure proper and highly effective internal controls system is put in place within the general hospital Minna to enhance their operation.