EFFECT OF INTERNAL CONTROL ON MANAGEMENT CONTROL SYSTEM OF NIGERIA EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE(NEITI) IN ABUJA.
Abstract
This study investigates the impact of internal control mechanisms on management control within the Nigeria Extractive Industries Transparency Initiative (NEITI). Emphasizing key internal control components, risk assessment, control environment, monitoring, control activities, and information systems, the research employs a quantitative methodology, using structured questionnaires distributed among NEITI staff. Findings reveal a significant relationship between robust internal controls and enhanced management oversight, transparency, and operational efficiency. Despite the presence of ethical frameworks and established protocols, gaps remain in risk mitigation and feedback utilization. The study recommends strategic enhancements to NEITI’s internal control systems to reinforce accountability and align with international best practices, ultimately strengthening governance in Nigeria’s extractive.
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